Just gone on agent account for a client - new SA client last tax year. Pulled the info from the agent portal (and same via Taxfiler) and its showing £159 in class 2 NI.
Last year was nil due to being below the small profits threshold. This year will be the same, so no class 2 to pay. Business is ceased anyway, but will notify that within the return.
Just worried that HMRC will expect NI payment/chase customer. I know technically that you dont need to apply for the Small profits threshold and normally HMRC have an issue with including NI in their calculations/send funds back in error. Just wondered if anyone had any ideas please?
Ring the NI helpline direct. I've found in helpful in the past that even when you let SA know the person has stopped trading the NI dept isn't informed
You can call them on 0300 200 3500 between 8 and 4
__________________
John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
Hi John
Thank you. I was trying to find an NI number - big fat fail. I will try them. Its gone from taxfiler now but only because it says the system is 'too busy' to extract the info. Never seen that before.