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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Contributions already paid

Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Exception is not normally granted for a period in respect of which Class 2 contributions have already been paid (But see NIM22000 covering “SEE Refunds”). However, if exception is granted to someone paying contributions by direct debit, it will normally be applied from the Sunday after the date of application and a refund made in respect of contributions paid after this date.