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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding incorrectly paid interest

Regulation 78 SS(C)R 2001

If a person liable to pay Class 1A NICs has paid interest on late paid Class 1A NICs, that interest is repayable where:

  • the interest paid is found not to have been due, although the Class 1A NICs in respect of which the interest was paid are due; or
  • the Class 1A NICs in respect of which interest was paid are returned to the employer in accordance with either regulation 52 or 55 SS(C)R 1979, see NIM17060 and NIM17080.

There are no legislative provisions that allow interest to be paid on interest refunded.