TV and Film industry & nics

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lorraine
lorraine Registered Posts: 404 Dedicated contributor 🦉
edited June 2016 in General accounting discussion
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 :)

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  • MarieNoelle
    MarieNoelle Registered, Moderator Posts: 1,368
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    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
    lorraine Registered Posts: 404 Dedicated contributor 🦉
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    class 4 is not showing less than expected no.

  • lorraine
    lorraine Registered Posts: 404 Dedicated contributor 🦉
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    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
    lorraine Registered Posts: 404 Dedicated contributor 🦉
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    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.

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