---
title: "HMRC Error: Class 2 National Insurance Contributions and What It Means for You"
description: HMRC has confirmed a glitch with Class 2 National Insurance on Self Assessments, wrongly charging some self-employed taxpayers. Here’s what to do.
---

[blog](https://esxr.co.uk/blog)

# [HMRC Error: Class 2 National Insurance Contributions and What It Means for You](https://esxr.co.uk/blog/hmrc-error-class-2-national-insurance-contributions-and-what-it-means-for-you)

 Written by [Dean Shepherd CTA FMAAT, Chartered Tax Adviser, ~30 years experience](https://esxr.co.uk/blog/author/dean-shepherd) | Aug 19, 2025 8:02:21 AM

If you’re self-employed and recently filed your Self Assessment, you may have noticed something strange on your tax calculation. HMRC has confirmed there’s been a glitch with how **Class 2 National Insurance Contributions (NICs)** have been applied  — and it’s left some people with the wrong bill.

 

### What’s happened?

In some cases, HMRC’s system has incorrectly added a **Class 2 NICs charge of £358.80** (or less, depending on circumstances) to taxpayers’ accounts. This has mostly affected those with **self-employed profits over £12,570** — people who shouldn’t have had the charge added at all.

 

### What is HMRC doing about it?

HMRC is:

- **Automatically correcting some records** where they have the right information. If this applies to you, you’ll have received a message letting you know.

- **Working through remaining cases** and issuing corrected tax calculations (SA302s) once fixed. These will come with a new 30-day deadline to pay.

- **Continuing to send letters** with incorrect NIC figures until their IT issue is fixed (expected September). This means you may still receive a confusing letter even if your record is correct.

If you’ve already made a payment, HMRC says you’ll either be **refunded** or receive a **credit** against your Self Assessment account.

 

### What should you do?

- **Don’t panic** – HMRC has confirmed this won’t have a long-term impact.

- **Check your SA302 (tax calculation) carefully** – if the NICs figure doesn’t look right, you’re not alone.

- **Wait for HMRC’s correction** – they’ll issue a new SA302 once your record is fixed.

- **Speak to your accountant** if you’re unsure whether the amount showing on your statement is correct.

### The bottom line

This is one of those frustrating HMRC IT hiccups that causes worry in the short term, but it *should* all come out in the wash. The key thing is:

- No one should end up overpaying NICs permanently.

- HMRC is aware and fixing the problem.

- Refunds or credits will be issued where needed.

If you’re self-employed and concerned about whether you’ve been affected, check in with your accountant (or [drop us a message](https://esxr.co.uk/contact-us)) — we can help you make sense of your tax calculation and make sure everything is in order.

[View full post](https://esxr.co.uk/blog/hmrc-error-class-2-national-insurance-contributions-and-what-it-means-for-you)

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