NIM17050 - Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds

The term ‘refund’ is used to cover both

• the return of Class 1A NICs under regulation 52 SS(C)R 2001, and
• the repayment of Class 1A NICs under regulation 55 SS(C)R 2000

As a result there are two types of Class 1A NIC refunds

• Class 1A NICs paid in error – regulation 52, see NIM17060
• Class 1A NICs overpaid as the result of an incorrect assessment, which was based on inaccurate or incomplete information – regulation 55, see NIM17080.