What’s new with Class 2?
No Class 2 payable. In mid-2015 HMRC stopped collecting/demanding payment of Class 2 (self-employed) NI contributions due to a change in the way Class 2 NI is to be collected.
Self-Assessment. In April 2016 the rules changed to allow Class 2 NI to be added to your Self-Assessment tax bill for 2015/16 (and later years).
If you received income from self-employment in 2015/16 and onwards the Class 2 NI contributions payable on this will be added to your self-assessment tax bill that’s payable inJanuary each year.