NIM38000 - Refunds: Class 1B

Regulation 52 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The above regulation provides that the repayment of Class 1B NICs is the same as that for Class 1 NICs (see NIM37000).

See NIM18140 for guidance about overpayments of Class 1B NICs.