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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 1A National Insurance contributions paid based on inaccurate or incomplete information

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

Regulation 155A(2)(g) of the Social Security (Contributions) Regulations 2001 (the Regulations) provides for HMRC officers to decide whether a late application under regulation 55(3) of the Regulations for the refund of a contribution should be admitted.

NIM17080 explains when a refund can be considered under regulation 55. Regulation 55(3) of the Regulations sets out the time limit within which a person must apply for a Class 1A National Insurance contributions 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 DANSP39000.