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.

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Details

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.

Published 27 August 2013
Last updated 27 April 2015 + show all updates
  1. From 27 April 2015 the address to send refund applications to has changed.
  2. First published.