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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs

Regulation 51, 57 and 83 SS(C)R 2001

Overpayments of Class 1A NICs should be offset against any underpayments of secondary Class 1 NICs, Class 1B NICs or Class 2 NICs which are properly payable by the person applying for the Class 1A NICs refund.

Conversely, any overpayment of secondary Class 1 NICs or Class 1B NICs should be offset against an underpayment of Class 1A NICs payable by the person applying for the secondary Class 1 NICs or Class 1B NICs refund.

There are no provisions within NICs legislation that allow overpayments of primary Class 1 NICs to be offset against Class 1A NICs that are due.