Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Refunds: Class 2, 3 & 4 NICs: time limits for applications

Regulations 52, 102, 110 Social Security (Contributions) Regulations 2001

There is no time limit on applications for the refund of -

  • Class 3 NICs which, at the time they are paid, do not count for, or increase, benefit or pension; or
  • Class 2 NICs paid in excess of the annual maximum; or
  • Class 4 NICs paid in excess of the annual maximum.

The above legislation provides the time limits for applications for refund of Class 2 and Class 4 NICs paid in error, and for refund of special Class 4 NICs paid in error or in excess.

Time limit for refund of Class 2 NICs paid in error

Regulation 52, paragraph 8, requires an application for refund of Class 2 NICs paid in error to be made within a period of six years from the end of the year in which the contribution was due to be paid

Time limits for refund of Class 4 NICs paid in error

Regulation 102, paragraphs 2 and 3, requires an application for refund of Class 4 NICs paid in error to be made within the following periods

  • Where the application is for any year prior to 1996/1997 - within 6 years beginning with 6 April in the year of assessment following that in respect of which the payment was made.
  • Where the application is for 1996/1997 or later - within 5 years beginning with 1 February in the year of assessment following that in respect of which the payment was made.
  • Where an application is made outside either of the above time limits it must be made within 2 years beginning with 6 April in the year of assessment following that in which the payment was made.

Time limit for refund of special Class 4 NICs paid in excess or in error

Regulation 110, paragraph 3, requires an application for refund of special Class 4 NICs paid in excess or in error to be made within 6 years from the end of the year in which the contribution was due to be paid.

Applications made after time limit has expired

Refund applications made after the relevant time limit has expired may still be allowed, but only where

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