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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 Class 1 National Insurance contributions paid at the non-contracted out rate instead of the contracted-out rate

Regulation 155A(2)(f) 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 54(3) of the Regulations for the refund of a Class 1 contribution paid at the wrong rate should be admitted.

Regulation 54 of the Regulations makes provisions for the difference between Class 1 National Insurance contributions (NIC) paid at the not-contacted out rate and Class 1 NIC due at the contracted-out rate to be refunded providing certain conditions are satisfied. Regulation 54(3) of the Regulations sets out the time limit within which a person must apply for a refund and the circumstances in which those time limits can be extended.

For guidance about the wording of such a decision see DANSP39000.