Would you believe that HMRC’s systems and staff are not ready for a change that was rushed through? I know. Shocking.
Anyway, this time it is a problem with Class 2 National Insurance. As you will be aware from previous newsletters, HMRC have altered the way they collect NI from self-employed individuals. Instead of collecting the NI quarterly, it now gets added onto the tax return and paid with the tax bill in the following January.
Seems simple, right?