Guidance

Holiday homes purchased abroad through a Ltd company: potential Class 1A refund

Refund applications invited for Class 1A National Insurance Contributions paid in respect of certain overseas holiday homes purchased through a company.

• From: HM Revenue & Customs
• Published: 27 August 2013
• Last updated: 27 April 2015
  Show all updates

  1. 27 April 2015

     From 27 April 2015 the address to send refund applications to has changed.

  2. 27 August 2013

     First published.

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Holiday homes purchased abroad through a Ltd company: potential Class 1A refund

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This publication gives guidance on claiming refunds on Class 1A National Insurance Contributions paid in any tax year before 2008 to 2009 on the benefit of living accommodation which qualifies for exemption in accordance with sections 100A and 100B of Income Tax (Earnings and Pensions) Act 2003.