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HMRC internal manual

National Insurance Manual

Refunds: Class 1: General

Regulations 51-54, 57 & 59, SS(C)R 2001

A refund of Class 1 NICs is available if a contributor pays above the annual maximum(see NIM37010) or wrongly pays Class 1 NICs due to an error which occurred at the time of payment.

Guidance on the annual maximum for:

  • tax years up to 2002 to 2003 can be found at NIM37010
  • tax years from 2003 to 2004 can be found at NIM01160.