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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Refunding Class 1A NICs: Paying interest on refunded Class 1A NICs

Regulation 77 SS(C)R 2001

Where Class 1A NICs for the year ending 5 April 1999 and/or subsequent tax years are refunded, and the repayment is made after the relevant date, the repaid Class 1A NICs carries interest from the relevant date to the date the order for repayment is issued.

In the case of Class 1A NICs, the relevant date means:

  • the 14t h day after the end of the tax year in respect of which Class 1A NICs were paid or, if later than that day
  • the date on which the Class 1A NICs were paid.