TV and Film industry & nics

lorraine

Hi there,

I have a client who is a self employed as a camera operator, but during the year she has worked for someone under paye, she paid no tax as NT tax code was used, but she paid class one ni.

My question is, that as she has paid class 2 and class 4 ni in the normal way through self assessment. Is there a way to reclaim the class 1 ni, and has she overpaid in ni?

Thank you in advance

MarieNoelle

I thought HMRC did the calculation of NI in this case through the self assessment tax return. Have you checked whether your client's return showed a lower class 4 NI than expected?
The .gov.uk guidance is quite vague but can be found here.

lorraine

class 4 is not showing less than expected no.

lorraine

she falls in to the 7 day rule and has an email to say that she can off set class 1 against self employed ni!

lorraine

but guidance says that she should pay class 1 in normal way. So on one hand I have email to say she can claim and then guidance from hmrc to say she can't! Contradiction or what.