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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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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.