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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds

The term ‘refund’ is used to cover both

  • the return of Class 1A NICs under regulation 52 SS(C)R 2001, and
  • the repayment of Class 1A NICs under regulation 55 SS(C)R 2000

As a result there are two types of Class 1A NICs refunds

  • Class 1A NICs paid in error - regulation 52, see NIM17060
  • Class 1A NICs overpaid as the result of an incorrect assessment, which was based on inaccurate or incomplete information - regulation 55, see NIM17080.

Special Provisions - the return of Class 1A NICs (earnings no longer treated as earnings for tax purposes) under Regulation 55(A) SS(C)R 2001

It is also possible, in certain circumstances, to claim a refund of Class 1A NICs paid in any tax year before 2008 to 2009, where the benefit on holiday homes purchased through a limited company are no longer treated as earnings for income tax purposes - regulation 55(A) SS(C)R 2001, see NIM17095.