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HMRC internal manual

National Insurance Manual

Class 1B NICs: liability: overpayments

  • offsetting the overpaid Class 1B NICs against any outstanding or future NIC liabilities, or, if there are no such liabilities
  • refunding the overpaid sum to the employer (together with any interest payable on the sum). See NIM38000 for information regarding refunds of Class 1B NICs.