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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made

Regulation 52(1) and 55(3), SS(C)R 2001

Where a refund of Class 1A NICs is sought, an application must be made to the Board either in writing or in such form and by such means of electronic communications as are approved by the Board.

Applications for Class 1A NICs refunds are processed by HMRC’s Accounts Office, not NIC&EO’s Refunds Group. Their guidance can be found in RS7/01.