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HMRC internal manual

National Insurance Manual

Refunds: Class 2, 3 & 4 NICs: Small refunds level

The small refund level only applies to a combination of Class 2 and Class 1 NICs paidin excess. The small refunds level is half of the current weekly LEL. If a refund is lessthan the small refunds level, the Department does not invite a refund but a refund isavailable if the contributor asks for it.