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Step-by-step Guide

Class 2 when Self Employment / Partnership ceased or started part way through the year

Article ID: 2611
Last updated: 07 Jun, 2023

If the Lloyds / Self-Employment / Partnership started trading in the middle of the tax year or ceased trading part way through the tax year, please complete the applicable entries listed below.

Using SimpleStep mode:

  • Go to Working out your tax > Class 2 & Class 4 NICs maximum charge.
  • Click on the wizard next to the Total Class 2 NIC's payable box.
  • Select ‘No’ for the question Were you self-employed, a member of Lloyds or a partner within a partnership for the full tax year?
  • Enter the dates. This will automatically apportion the Class 2 amount.

Using HMRC forms mode:

Self Employment

Short Form

  • Go to Self Employment > Page 2.
  • Click on the wizard next to the Box 36. This will bring you to the Class 2 & Class 4 NICs maximum charge page.
  • Click on the wizard next to the Total Class 2 NIC's payable box.
  • Select ‘No’ for the question Were you self-employed, a member of Lloyds or a partner within a partnership for the full tax year?
  • Enter the dates. This will automatically apportion the Class 2 amount.

Full Form

  • Go to Self Employment > Page 5.
  • Click on the wizard next to the Box 100. This will bring you to the Class 2 & Class 4 NICs maximum charge page.
  • Click on the wizard next to the Total Class 2 NIC's payable box.
  • Select ‘No’ for the question Were you self-employed, a member of Lloyds or a partner within a partnership for the full tax year?
  • Enter the dates. This will automatically apportion the Class 2 amount.

Partnerships

Full Form or Short Form

  • Go to Partnership.
  • Select the partnership and click on Edit Partnership pages.
  • Go to Page 2.
  • Click on the wizard next to the Box 25. This will bring you to the Class 2 & Class 4 NICs maximum charge page.
  • Click on the wizard next to the Total Class 2 NIC's payable box.
  • Select ‘No’ for the question Were you self-employed, a member of Lloyds or a partner within a partnership for the full tax year?
  • Enter the dates. This will automatically apportion the Class 2 amount.

Lloyds

  • Go to Lloyds > Page 4.
  • Click on the wizard next to the Box 63.
  • This will bring you to the Class 2 & Class 4 NICs maximum charge page.
  • Click on the wizard next to the Total Class 2 NIC's payable box.
  • Select ‘No’ for the question Were you self-employed, a member of Lloyds or a partner within a partnership for the full tax year?
  • Enter the dates. This will automatically apportion the Class 2 amount.

If there is more than one Self Employment / Partnership and only one has ceased trade part way through the year

Follow the steps for entering the Class 2 based on the Knowledge base article How to enter Voluntary Class 2 NIC for Self-Employment, Partnerships and Lloyds

Please note: The date of cessation in the Class 2 Calculation wizard should not be entered if one business has ceased trading and the other has not. Since the cessation date has not been entered, the following Check and Finish validation message will be received. This can be ignored since it will not affect the submission.

Article ID: 2611
Last updated: 07 Jun, 2023
Revision: 22
Views: 2481
This article was:  


Also listed in
folder Tax Return Production -> SA100 Individual Return