HMRC Fixes SA302 Issue Affecting Class 2 National Insurance for 2024/25
Some self-employed taxpayers who filed their 2024/25 self-assessment tax return may have been incorrectly asked to pay class 2 national insurance contributions (NIC) on their SA302 tax calculation. HM Revenue & Customs (HMRC) has now confirmed that this issue has been fixed.
Who was affected?
HMRC estimates that between 10,000 and 20,000 self-employed individuals who filed before 29 September 2025 may have received an SA302 showing class 2 NIC as payable when it should not have been.
How HMRC is resolving the issue
HMRC have confirmed that they fixed the issue and any SA302 forms issued since 29 September 2025 should show the correct class 2 NIC payments.
For taxpayers that were affected by the error, HMRC have said that they will make all necessary corrections by the end of December 2025. The corrections will be applied automatically and there should be no need to contact them.
Why the error occurred
From 2024/25 onwards, sole traders and self-employed partners with profits above the SPT do not need to pay class 2 NIC. Instead, contributions are treated as having been paid automatically. The SPT is:
- £6,725 for 2024/25
- £6,845 for 2025/26
Earlier in the year, some SA302 forms incorrectly flagged class 2 NIC as payable for taxpayers whose profits were above the threshold.
Key points if you have been affected
- If your SA302 incorrectly showed class 2 NIC as payable, HMRC will correct it automatically.
- No action is required on your part.
With the festive season underway and household budgets feeling the pressure, it may be useful to know that if you are worried about paying your tax bill in one lump sum, you may be able to spread the cost.
The Institute of Chartered Accountants in England and Wales (ICAEW) has said that doing business in the UK is too uncertain and expensive, and more stability in the tax system is needed. Their comments were in response to the government’s call for evidence on how the tax system can better support entrepreneurs.