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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Refunding Class 1A NICs: Time-Limits for refund applications

Regulation 52(6) and 55(3) SS(C)R 2001

Applications for Class 1A NICs refunds must be made to the Board within six tax years of the end of the tax year in which the incorrect Class 1A NICs were paid. NIM37003 explains when the time-limits can be extended.

Before any refund application can be considered, the offsetting of any unpaid secondary Class 1 NICs, Class 1B NICs, or Class 2 NICs which the employer is liable to pay, against the Class 1A NICs overpayment, should be considered, see NIM17140 and NIM17150.