Most self employed clients will be aware that they are no longer paying their Class 2 NI (stamp) monthly by direct debit.

HMRC stopped collecting this over 12 months ago as they concluded that it would be easier to collect it via self assessment from January 2017.

I have been completing tax returns over recent months and for the purpose of completeness and because the software allows, I have included this extra payment (£145.60) in the calculation of the amounts payable. After all, if I tell someone they need to pay £1,000 in January, but they get a bill for £1,145, they would be bemused.

The problem I have found is that HMRC cannot decide if they want this included in the tax calculation or not. AND WHATEVER I DO, THEY SEEM TO WANT IT THE OTHER WAY!

So if I include it, they send a calculation to remove it and if I leave it out, they send a calculation to include it. So much for reducing the flow of paper. In the meantime, I'm going to stab someone with a fork.