Any accountants out there?! Please can you explain about tax returns and NIC payments?!

[LaMigraine]

I've just got my tax calculation but I can't figure out if the Class 4 and Class 2 NIC payments are included, or whether they need to be paid in addition to the "Total tax" amount in box 1 of the tax calculation summary.

So if it says, for example:
Total tax £2,000
Class 4 NICs due £700
Class 2 NICs due £200,

Is the total amount I owe £2,000, or £2,000 + £700 + £200?

Thanks for any light that anyone can shed!

What exactly are you looking at ? Is there a form
number?

Where did it come from?

Sorry - it's my submitted tax return, the one I've just completed and submitted online, and have saved a copy of it as prompted to do just before you submit. I can't see a number on it apart from my NI number and UTR. It just says 'Tax Return 2019' at the top.

The total amount due includes the national insurance payments. Have done loads of returns and it’s included in the total owed

I'd say it's £2,900 in your example as the tax and NIC are shown as separate components if the wording given by the OP is accurate.

I'ld say it's £2900 too. This is an example one and seems to add all three totals though check with HMRC:

www.employedandselfemployed.co.uk/self-employed-tax-calculator

I'm looking at a tax calc now:

Income tax charged - £2300.00
Plus Class 4 NIC - £1097
Plus Class 2 NIC - £153.40

I think you owe £2900

I had a look at my tax calculation (SA302) and luckily my first thought was right - total tax owed was (in my example) £2,000. Phew!

The SA302 makes it much clearer by listing the income tax separately first - which the actual return doesn't - then the Class 4 amount, then the Class 2 amount. Then it adds the 3 figures together to make the total amount due.

Hope this is helpful for anyone who might be as befuddled as I was!

Since these people are ever so insistent that NICs are not a tax, it would be very shoddy of them to include NICs in the “total tax” amount!

The actual/official SA302 forms are very clear.

If there's NIC due, the bottom line/total figure says "total tax and national insurance due". If there's no NIC due, it says "total tax due".

The exact/detail of the wording is the key here.

Yep, the final line says 'Income Tax, Class 2 and Class 4 National Insurance contributions due' and then the amount £2,000 (well not precisely that sum, I'm rounding up as per my example above).

So I have definitely paid all money due, including NIC. It is confusing though.