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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid in ‘error’

Regulation 52 SS(C)R 2001

Class 1A NICs paid in ‘error’ are refundable providing the conditions set out in NIM17020 and NIM17030 are satisfied. To refund Class 1A NICs under regulation 52 an ‘error’ must have occurred, see NIM17070.