There has been an ongoing issue where some self-employed taxpayers who filed their 2024/25 self-assessment tax return may have been incorrectly asked to pay Class 2 National Insurance contributions (NIC) on their SA302 tax calculation. HMRC has now confirmed that this issue has been fixed.

Who was affected?

HMRC estimates that between 10,000 and 20,000 self-employed individuals who filed before 29 September 2025 may have received an SA302 incorrectly showing class 2 NIC as payable.

How HMRC is resolving the issue

HMRC have confirmed that the issue has been fixed and any SA302 forms issued since 29 September 2025 should show the correct class 2 NIC payments.

For taxpayers that were affected by the error, HMRC have said that they will make all necessary corrections by the end of December 2025. The corrections will be applied automatically and there should be no need to contact them.

Why the error occurred

From 2024/25 onwards, sole traders and self-employed partners with profits above the small profits threshold (SPT) do not need to pay class 2 NIC. Instead, contributions are treated as having been paid automatically. The SPT is:

• £6,725 for 2024/25
• £6,845 for 2025/26

Earlier in the year, some SA302 forms incorrectly flagged class 2 NIC as payable for taxpayers whose profits were above the threshold.

What do you need to do?

If you have been affected, and your SA302 incorrectly showed class 2 Class 2 National Insurance as payable, HMRC should correct it automatically. You shouldn’t need to do anything.

Our advice though, as ever, would be to set yourself up a reminder to check the correction happens! You should receive a revised calculation that will exclude the Class 2 contributions.