I assume you were born after 1 Apr therefore the Government stealth tax of an extra 1% on NI contributions has hit your FRI. It is a one off thankfully but people should be aware that the FRI is lessening in value. Tough news if you happen to have been in that bracket that thus far received nothing until this year's FRI2. If however, you were born before Apr 1 get onto Innsworth to get it sorted!