In this week’s miscellaneous updates, HMRC has advised that some 2022/23 self-assessment tax returns have yet to be processed and some taxpayers have had voluntary Class 2 National Insurance Contributions (NICs) incorrectly refunded. HMRC is also running a range of webinars over the next two weeks on various topics relevant to employers.
Delays in processing some 2022/23 self-assessment returns
HMRC has advised there is currently “a small backlog in processing returns for 2022/23”. Over the next few months “additional resource is to be brought in to help manage the existing backlog.” HMRC will advise in due course on how this may impact when filing 2023/24 returns if the taxpayer’s 2022/23 return has not been processed at that time.
Erroneous refunds of voluntary Class 2 NICs paid via Self-Assessment
HMRC has asked us to share the below message. We will update you on any further developments when details are available.
“We are aware some taxpayers with profits below the small profit threshold (voluntary payers) who have paid Class 2 NICs via SA may have had their Class 2 NICs refunded in error. Unfortunately, we are not able to identify how many, or which taxpayers are affected.
An issue caused a payment file to be processed later than usual, which meant files which should have been processed on 02/02/2024 were not processed until 05/02/2024. We are now putting measures in place to make sure this does not happen again.
What this means for taxpayers
Affected taxpayers will have received a customer service message advising their payment has been paid too late and either:
We apologise for any inconvenience caused.
Taxpayers can check their account online or in the HMRC App to see if their Class 2 NICs are recorded on their NI record. If the year is not showing as full or they are unable to access their online accounts, they can ring the NI helpline for assistance. We have updated our advisor guidance accordingly.
The Agent Online Forum team will proceed to update the relevant thread.”
HMRC webinars for employers
HMRC is holding the following webinars over the next two weeks on a range of topics relevant to employers. Click each link below to book onto the webinar.
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