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.