NIM18140 - Class 1B NICs : Liability :
Overpayments
Overpayments of Class 1B NICs are expected to be rare. In the
event that an overpayment does occur, the Collector of Taxes will
initiate action to rectify the position. The situation will be
addressed by
- offsetting the overpaid Class 1B NICs
against any outstanding or future NIC liabilities, or, if there are
no such liabilities
- refunding the overpaid sum to the employer
(together with any interest payable on the sum). See
NIM38000 for information regarding
refunds of Class 1B NICs.
