As explained in an earlier article, HMRC may issue a SA302 calculation for 2024/25 that includes class 2 national insurance contributions (NIC) of up to £358.80 in error. In an update, HMRC has said that it intends to resolve the problem in September 2025. Incorrect SA302s will continue to be issued until an IT solution is in place.  

HMRC says that it will correct the class 2 NIC figure and inform the taxpayer that this has been done. For some taxpayers, this may not be possible until the issue has been resolved. HMRC will issue a new SA302 showing the correct amounts due. However, a new SA302 will not be issued where the taxpayer has received a letter from HMRC correcting the NIC liability in line with the amount shown in the tax return. 

HMRC says that it will make the necessary corrections before any incorrect amounts due affect the tax owed for 2024/25. Where the taxpayer has paid the class 2 NIC liability charged in error, HMRC will either issue a refund or add a credit to their self assessment statement.  

HMRC has previously advised ICAEW that there is no need for the taxpayer or their agent to contact HMRC about this issue.