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HMRC internal manual

National Insurance Manual

Refunds: Class 2, 3 & 4 NICs: Minimum refund levels

See also

NIM38503 covering the ‘small refunds level’

Contribution Class Minimum Refund
Class 1 and 2 NICs paid in excess of the annual maximum One fifteenth of a standard rate contribution, payable on earnings at the current weekly upper earnings limit (UEL) for primary Class 1 NICs for the last, or only, tax year for which the contributions were paid
Class 3 NICs No minimum refund
Class 4 NICs More than 50 pence