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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1A National Insurance contributions: Refunding Class 1A NICs: contents

  1. NIM17001
    Class 1A National Insurance contributions: Refunding Class 1A NICs: General
  2. NIM17010
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Legislation
  3. NIM17020
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Time limits for refund applications
  4. NIM17030
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made
  5. NIM17040
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Monetary limits
  6. NIM17050
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds
  7. NIM17060
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid 'in error'
  8. NIM17070
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Definition of an 'error'
  9. NIM17080
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs overpaid: Inaccurate or incomplete information
  10. NIM17090
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs: Late information about an employee's UK residency status
  11. NIM17095
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs - holiday homes, certain earnings no longer treated as earnings for income tax purposes
  12. NIM17100
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed
  13. NIM17110
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Paying interest on refunded Class 1A NICs
  14. NIM17120
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding incorrectly paid interest
  15. NIM17130
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date
  16. NIM17140
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs
  17. NIM17150
    Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs