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HMRC internal manual

National Insurance Manual

Refunds: Class 1: time limits for applications

Regulations 52, 52A Social Security (Contributions) Regulations 2001

Regulation 52A refers to the return of contributions paid in excess of the annual maximum. There is no time limit on applications for refund of excess contributions.

Regulation 52 refers to the return of contributions paid in error. Paragraph 8 of regulation 52 specifies that an application for refund of Class 1 NICs paid in error must be made within 6 years from the end of the year in which the contribution was due to be paid.

This time limit may be extended but only where:

  • there is a reasonable excuse for not making the application within the time limit; and
  • the application was made without unreasonable delay after the excuse had ceased