1. Can we change the method in Sage Payroll during the tax year? Does it affect the NI calculation for the prior period?
2. If Director Table Method is used in the following situation how we are going to deal with the refund that appears.
Director was on Table Method. He was paid for tax month 1 and 2. Total £4,000. He left the directorship and his last month was tax month 2.
NI Contribution was paid to HMRC, as the table method was used. But the total earnings didn't reach the annual threshold for NI and it appears an overpayment.