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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs - holiday homes, certain earnings no longer treated as earnings for income tax purposes

Regulation 55(A), SS(C)R 2001

A refund of Class 1A National Insurance contributions can be claimed where it can be shown that contributions have been paid for any year before 2008 to 2009 on the benefit of living accommodation which qualifies for tax exemption in accordance with Sections 100A and 100B of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA). See EIM11371.

Time Limits for making a refund claim

This Regulation is time limited, this means that any application for refund in these cases must be received on or before 6 April 2015.

How to make a refund claim

When requesting a refund, you must provide the following information:

  • Name, address, NINO and/or Unique Taxpayers Reference
  • If agent acting - agents name and address (you will also need to complete 64-8 authority if not already held)
  • Details of living accommodation outside the UK, address, type of property, use made of the property
  • Details of the company through which living accommodation outside the UK is provided including name, address, nature of company/ entity, place of incorporation, ownership and activities
  • An explanation of why they consider that the exception applies
  • The years for which Class 1A NICs have been paid on the benefit of this accommodation
  • Evidence that the benefit of the accommodation in question has been taxed; acceptable evidence would include, for each year copies of one or more of the following documents which clearly show the benefit as taken into account as taxable income:

    • Assessments/self-assessments
    • P11Ds and P11D(b)
    • Correspondence with HMRC.

Where to send the information

HM Revenue & Customs
NIC&EO Employer Office
Room BP4102, Chillingham House
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ