The CIOT
advises members to check that their self-employed clients are correctly
registered for self-assessment. In discussions with HMRC, the CIOT noted that class 2 NICs
are in some cases not being included in a taxpayer’s self-assessment
calculation and as a result go unpaid. In a statement, HMRC confirmed that ‘in
the overwhelming majority of cases, the underlying reason is that the self-employed
person has not correctly registered as self-employed’. On cost grounds, HMRC
does not intend to implement a global ‘fix’ to identify individuals who are not
correctly registered, so the CIOT suggests that members encourage clients to
set up and use their personal tax account to check that their class 2 record is
up to date.
The CIOT
advises members to check that their self-employed clients are correctly
registered for self-assessment. In discussions with HMRC, the CIOT noted that class 2 NICs
are in some cases not being included in a taxpayer’s self-assessment
calculation and as a result go unpaid. In a statement, HMRC confirmed that ‘in
the overwhelming majority of cases, the underlying reason is that the self-employed
person has not correctly registered as self-employed’. On cost grounds, HMRC
does not intend to implement a global ‘fix’ to identify individuals who are not
correctly registered, so the CIOT suggests that members encourage clients to
set up and use their personal tax account to check that their class 2 record is
up to date.
