Guidance

Apply for refund of Class 1 National Insurance contributions

Apply online for a refund of Class 1 National Insurance contributions if you've been invited to do so by HMRC, using form CA4361.

Use this form to apply for a refund of Class 1 National Insurance contributions if you’ve been sent a letter from HMRC inviting you to do so.

If you would like to submit the form by post, you can use the postal form that was sent to you with the letter.

Before you start

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

You’ll also need to know the names of any employers you worked for during the tax year that the refund applies to.

Apply for a refund

Apply online

Published 5 February 2024