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HMRC internal manual

National Insurance Manual

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

The legislation covering the refunds of Class 1A NICs and associated interest is contained in the Social Security (Contributions) Regulations 2001 at

  • regulation 51 (Disposal of contributions not properly paid)
  • regulation 52 (Return of contributions)
  • regulation 55 (Repayment of Class 1A contributions)
  • regulation 55A ((Repayment of Class 1A contributions no longer treated as earnings for tax purposes)
  • regulation 57 (Calculation of return of contributions)
  • regulation 59 (Circumstances in which two-year limit for refunds of Class 1A NICs not to apply)
  • regulation 77 (Payment of interest on a repaid Class 1A contribution)
  • regulation 78 (Repayment of interest paid on a Class 1A contribution)

Regulations 51, 52, 55, 55A, and 57 are the main Class 1A NICs refund provisions and each cover specific conditions that must be satisfied before a Class 1A NICs refund can be made and/or interest paid with the refund.