Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Small Earnings Exception refunds: General

Regulation 47 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A refund of Class 2 contributions can be made where it is shown that during the period in question the contributor’s net earnings from self-employment were below the Small Earnings Exception (SEE) limit for that time. It should be noted, however, that when Class 2 contributions have been refunded in this way, SEE has not been granted retrospectively but the contributor has been excepted from liability. The term “SEE Refund” is, however, used administratively.