Announcement: HMRC working to correct 2024/25 class 2 NIC errors
Some self-employed taxpayers have been affected by an issue where their 2024/25 tax calculations wrongly included class 2 National Insurance. HMRC have now provided an update.
HMRC have confirmed that they have corrected an IT issue affecting some self assessment tax calculations for the 2024/25 tax year. We understand the problem specifically affected some self-employed taxpayers, leading to them receiving calculations that incorrectly added class 2 National Insurance contributions to their liability.
HMRC put in place a fix on 27–28 September 2025. They say any SA302 tax calculations issued from 29 September 2025 onwards should reflect the correct class 2 National Insurance position.
HMRC are now working to correct any affected calculations issued before the fix was put in place.
You can read HMRC’s latest update on this matter on GOV.UK.
Who was affected?
HMRC say around 10,000 - 20,000 self-employed taxpayers who filed their 2024/25 return before the fix may have received an incorrect calculation.
Do I need to do anything?
No. HMRC say they will automatically review and correct all affected records. They expect all corrections to be completed by 31 December 2025.
Urgent corrections
If an incorrect calculation is affecting a current mortgage application, HMRC have told our ATT colleagues that you can contact to request that your case is prioritised. You can read the ATT’s recent announcement here.
You can find HMRC’s contact details on GOV.UK.
