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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Decision types: Late applications for refunds of National Insurance contributions paid in error

Regulation 155A(2)(e) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A of the Social Security (Contributions) Regulations 2001 (the Regulations) provides for HMRC officers to decide whether a late application under regulation 52(8) of the Regulations, for the refund of a contribution, should be admitted.

Regulation 52 of the Regulations makes provisions for National Insurance contributions (NIC) paid in error to be refunded providing certain conditions are satisfied. Regulation 52(8) of the Regulations sets out the time limit within which a person must apply for a NIC refund and the circumstances in which those time limits can be extended. For more information about

For guidance about the wording of such a decision see DANSP38600.