Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Paid in error: Persons named in decision

DANSP23400 explains that appealable decisions can be issued which tell a person whether a late application for a refund of National Insurance contributions (NIC), paid in error, can be admitted under regulation 52(8) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the Regulations).

Issue the DAA1(A) to the person who paid NIC in error. If Class 2 or 3 NIC were paid, there will only be one person named in the decision.

If both secondary and primary Class 1 NIC were paid in error, and

  • only either the secondary or primary contributor requests a refund outside of the specified time limits, do not name the other party in the decision. Where it is the primary contributor who requires a decision, explain in a covering letter in which employment the primary NIC were paid, or
  • both secondary and primary Class 1 NIC were paid in error and both the secondary and primary contributor requests a refund outside of the specified time limits, name both parties in the decision.

Period covered by a decision

For guidance about the period to cover in the decision see DANSP38700.

Example of wording

For examples of the wording of decisions see DANSP38800.

Special Class 4 NIC

See DANSP39200 about the admission of a late application for a refund of special Class 4 NIC.