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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Refunds: Class 1: NICs paid in error: employers who pay tax centrally

All employers who pay tax centrally to Public Departments, Cardiff, pay NICs centrally - to Central Payments Section within NIC&EO. These employers will correct any mistakes themselves, even if the wrongly paid NICs are for a past year.