HMRC fixes SA302 issue affecting class 2 national insurance for 2024/25

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. HM Revenue & Customs (HMRC) has now confirmed that this issue has been fixed. 

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.