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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Refunding Class 1A NICs: Monetary limits

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

A refund of Class 1A NICs can only be considered if the net overpayment is more than £0.50.There is no upper limit on the amount of a Class 1A NICs that can be refunded.

Any person who has overpaid Class 1A NICs is entitled to seek a refund providing the overpayment is £0.50 or more.