For some reason best known to HMRC, they are sending out letters to every sole trader when their self assessment return has been submitted.
At first glance, this looks like they are amending the return.
The reason for sending the letters is due to the change in Class 2 NIC. The changes in the 2024 budget meant that this was reduced to nil so consequently self assessment returns have been submitted with ‘nil’ on this.
The letter then says they are changing the Class 2 NIC amount… to nil! And you can appeal this if you want to!
Confusion can arise as they have then split the amounts for 31/1/25 and 31/7/25 in half so this then looks like the amount due in July 25 is different to what has been advised by your accountant. However, this doesn’t take account of the payment on account that you may have made in January 25 so do rest assured that the statements that come out in July should have the correct figures on!
An easy check is to confirm that the amounts due for July 26 agree to what you were told by your accountant (again, January 26 may be different due to the payments on account system)
If you are still unsure, then do let your accountant know.