Appendix 1: Old Error or Mistake Relief: Class 4 NIC
From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.
The error or mistake in a return provisions also apply to Class 4 NIC.