A refund of Class 1 NICs is available if a contributor pays
above the annual maximum (see
NIM37010) or wrongly pays Class 1 NICs
due to an error which occurred
at the time of payment.
Guidance on the annual maximum for:
tax years up to 2002/2003 can be found at
NIM37010
tax years from 2003/2004 can be found at
NIM01160.
