NIM17150 - Class 1A National
Insurance contributions: Refunding Class 1A NICs: Offsetting Class
1A NICs overpayments against unpaid Class 2 NICs
If the person liable to pay Class 1A NICs, that are due for
refund, is self employed, for example a partnership or sole trader,
any outstanding Class 2 NICs underpayments should be identified and
offset against the Class 1A NICs refund.