Class 2 National Insurance – HMRC’s ongoing issues 2nd October 2019 July 2015 saw the end of direct debit collection for Class 2 National Insurance. Contributions are now collected through self-assessment and, despite there being 4 years since the change in the way payments are made, HMRC are still having teething problems. The issues arise as HMRC are running two computer systems side by side: national insurance and self-assessment. Your national insurance record may show you are due to make contributions, however, if the self-assessment system does not, HMRC will not collect the required amount. This may be a particular concern for self-employed individuals paying Class 2 National Insurance only – where contributions are either not collected or not allocated to your National Insurance record, you may miss out on the ‘qualifying years’ credit used to consider future state pension eligibility! As part of our personal tax service, we will happily check whether the tax calculations you receive from HMRC are correct based on information we hold and, where there is an issue with your Class 2 contributions, we will deal with HMRC on your behalf to get this issued resolved. If you think the above may affect you or would like any more information, please get in touch with your usual Whiting and Partners contact.