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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of decisions about late applications for refunds of National Insurance contributions: Paid in error: Period covered by decisions

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).

When you issue a decision about whether to admit a late application for a refund you should consider whether to show the

  • start and end date of the period, or
  • tax or contribution year

the NIC were paid in error.

This will depend upon the circumstances.

Example one

Class 1 NIC paid in error with one employer in the 2000/01 tax year. No other NIC recorded on the earner’s National Insurance account. In this case you could refer to either the 2000/01 tax year or the period from 6 April 2000 to 5 April 2001.

Example two

Class 1 NIC paid in error with one employer in the 2000/01 tax year. The National Insurance account shows that the earner had two employments in the same tax year and some Class 1 credited NIC when unemployed.

In this case, you may not know what period within the 2000/01 tax year the NIC were paid in. Therefore, show the period as the 2000/01 tax year and ensure that the explanatory letter makes it clear in which employment the NIC were paid in error if the employer is not named in the decision.

Example three

An employer paid Class 1A NIC in error on benefits provided to one of its employees in the 2000/01 tax year. Class 1A NIC are payable in the July following the end of the tax year in which the benefits were provided. The decision must make it clear that the Class 1A NIC were paid in error in respect of benefits provided in the 2000/01 tax year.

Example four

A contributor’s self-employment ended on 9 June 2000. Class 2 NIC paid in error from 11 June 2000 to 2 December 2000. In this example you should show the start and end of the period Class 2 NIC were paid in error. The start date should be the first day of the first contribution week and the last day should be the last day of the last contribution week in the period Class 2 NIC were paid in error.

Example five

A contributor paid Class 2 NIC in the 2000/01 contribution year from 9 April 2000 to 10 February 2001, all of which were paid in error. In this example, you know the period the Class 2 NIC were paid in error so you can show the period as either

* the start and end of the period Class 2 NIC were paid in error. The start date should be the first day of the first contribution week and the last day should be the last day of the last contribution week in the period Class 2 NIC were paid in error, or
* the 2000/01 contribution year.
  
Example six
  
A contributor paid 25 Class 3 NIC in error in the 2000/01 tax year. With Class 3 NIC show the period as the tax year, in this case the 2000/01 tax year.

### Special Class 4 NIC

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