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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 2 National Insurance contributions: Small Earnings Exception refunds: Evidence in support of application

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

The evidence in support of an application is the same as that for Small Earnings Exception (SEE) - see NIM21003 et seq.