NIM17000 - Class 1A NICs: Refunding Class 1A NICs: Contents
| NIM17001 | General |
| NIM17010 | Legislation |
| NIM17020 | Time limits for refund applications |
| NIM17030 | Manner in which refund applications must be made |
| NIM17040 | Monetary limits |
| NIM17050 | Types of Class 1A NIC refunds |
| NIM17060 | Refunding Class 1A NICs paid in ‘error’ |
| NIM17070 | Definition of an ‘error’ |
| NIM17080 | Refunding Class 1A NICs overpaid: Inaccurate or incomplete information |
| NIM17090 | Refunding Class 1A NICs overpaid: Late information about an employee’s UK residency status for tax purposes |
| NIM17100 | Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed |
| NIM17110 | Paying interest on refunded Class 1A NICs |
| NIM17120 | Refunding incorrectly paid interest |
| NIM17130 | Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date. |
| NIM17140 | Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs |
| NIM17150 | Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs |
