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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Decision types: Whether a late application for a refund of special Class 4 National Insurance contributions can be admitted

Regulations 110(3) and 155A(2)(m) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A(2)(m) of the Social Security (Contributions) Regulations 2001 (the Regulations) provides for HMRC officers to decide whether a late application under regulation 110(3) of the Regulations for the return of special Class 4 National Insurance contributions (NIC) should be admitted. To admit a late application for a refund

  • the applicant must have a reasonable excuse for not making the application within a specified period, and
  • the application must be made without unreasonable delay after the excuse had ceased.

For guidance about late application for the return of special Class 4 NIC see NIM38504.

For guidance about the wording of such a decision see DANSP39200.