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NICs changes
In light of the various recent changes to NICs and averaging rules, I've been asked if Class 2s are still discluded for previous years for farmer's averaging purposes. The farmer in question made a loss in 15/16 and opted not to pay voluntary Class 2s due to Class 3 credits. In 16/17 she did better, taking her average across the two years over the Class 2 threshold. I've not heard of any such changes, so I'm guessing it's still just tax and Class 4s that figure in the 15/16 adjustment. Anyone else know better?
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