Payments on account of Class 2 NI for 2015/2016 within self-assessment

Are payments on account due in respect of class 2 NI for self-assessment, as they are for class 4 NI, or should it be treated like student loan repayments and excluded from calculation of payments on account?
I’m calculating the self-assessment payments due for 2015/2016, in the context of making a claim to reduce payments on account where the only other liability is less than £100 in class 4 NI.
I've asked HMRC and got a 'don't know' response.

Parents
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Reply
  • Under the new regime starting in the current year 2015/16, Class 2 NIC is not payable on account, unlike income tax and Class 4 NIC. The vires for this is section 11A(2) SSCBA 1992 (inserted by NICA 2015), which specifically provides that section 59A TMA 1970 (payments on account) does not apply to Class 2 NIC.
    As a separate but related point, self employed people whose profits are below the small profits threshold (currently £5,695) or have made losses will be able to tick a box on the SA tax return self employment page to tell HMRC that they want to pay Class 2 voluntarily. This picks up a suggestion that we made and will be very helpful for those who wish to ensure that the tax year qualifies for state pension and certain contributory social security benefits.
    We have asked HMRC to clarify the procedure for self employed expectant mothers who want to pay Class 2 early to ensure that their contributions record is up to date so they can receive maternity allowance.
Children
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