I am working my way through this exam paper, but need some help with the directors NIC. Sally Dobson has elected to pay monthly using tables method. They ask for 2 months payroll (month s1 & 2) to be run then produce P35 forms. I am using Payroll Manager and it auomatically does the adjustment calculation for month 12, leaving a minus balance in box 27. Would they expect me to do the adjustment on month 2 (wouldnt know how to do it on payroll manager as I am new to this software. I dont know if this is because I am using 2010/11 tables to practice with and maybe this wouldn't happen in the exam.
I can't answer your question I'm afraid but I do have a payroll mockpaper and I am pretty sure it has the answers with it. It's a newish one and if you would like me to email you a copy you can email me raychelmc@hotmail.co.uk