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Claiming back overpaid National Insurance contributions

Whether you're employed or self-employed or both, there's a limit to the amount of National Insurance contributions you need to pay. If you overpay or wrongly pay National Insurance contributions you can claim the money back. And if you wrongly pay voluntary National Insurance contributions you may be able to claim the money back in certain circumstances.

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When might you overpay or wrongly pay Class 1, 2 or 4 National Insurance contributions?

You might have overpaid or wrongly paid National Insurance contributions if:

  • you had more than one job and your combined earnings were more than £797 a week (2013-14 tax year)
  • you stopped being self-employed and continued to pay Class 2 National Insurance contributions
  • you paid Class 2 National Insurance contributions and your profits were less than £5,725 a year (2013-14 tax year)
  • you were employed and self-employed in the same year and paid more than you needed to in Class 1, Class 2 and Class 4 National Insurance contributions
  • you were still working after reaching State Pension age and your employer continued to deduct Class 1 National Insurance contributions from your earnings
  • you were still working after reaching State Pension age and you continued to pay Class 2 National Insurance contributions on your self-employment earnings
  • you paid Class 4 National Insurance contributions on profits for a tax year after the one in which you reached State Pension age or on profits that included 'employed earner's' income (income that you earned as an employee and on which you've already paid Class 1 National Insurance contributions)

National Insurance - the basics

Check current National Insurance contributions rates and limits

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How to claim a refund if you think you've overpaid Class 1 or 2 National Insurance contributions

The HM Revenue & Customs (HMRC) National Insurance Contributions Office usually gets in touch if you've paid £54.50 or more above the 'annual limit' for Class 1 and/or Class 2 National Insurance contributions.

If you think you've overpaid but haven't been notified, write after the end of the tax year to:

HM Revenue & Customs
Payment Reconciliation
National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

Make sure you sign your letter and include:

  • why you think you've overpaid
  • which tax years and which class(es) of National Insurance contributions you think you overpaid
  • your National Insurance number
  • if you're employed - a P60 or statement from your employer(s) showing National Insurance contributions deducted from your wages during the tax year (Class 1)
  • if you're self employed - a copy of the accounts for the tax year which confirms the low earnings

If you need help call the National Insurance Enquiries for Individuals Helpline on Tel 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

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How to claim a refund if you think you've overpaid Class 4 National Insurance contributions

Fill in the form CA5610 Application for a refund of Class 4 National Insurance contributions - follow the link below - and send it to:

HM Revenue & Customs
Deferment Services
National Insurance Contributions Office
Benton Park View
Newcastle Park View
Newcastle upon Tyne
NE98 1ZZ

The earliest you can apply for a refund is from 1 February following the tax year in which you think the refund is due. For example, if you overpaid Class 4 National Insurance contributions in the tax year 2011-12, the earliest date you can apply is 1 February 2013.

If you need help call the Deferment Services Helpline on Tel 0845 915 7141. Lines are open Monday to Thursday from 8.00 am to 5.00 pm, and from 8.00 am to 4.30 pm on Fridays.

Go to form CA5610

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How to claim a refund if you think you've paid Class 2 National Insurance contributions when you don't need to

Do one of the following:

  • fill in the form CA8480 Application for refund of Class 2 National Insurance contributions - follow the link below
  • write to:
    HM Revenue & Customs
    Self Employment Services
    National Insurance Contributions Office
    Benton Park View
    Newcastle upon Tyne
    NE98 1ZZ

If you need help call the Self-employed Helpline on Tel 0845 915 4655. Lines are open Monday to Friday from 8.30 am to 5.00 pm.

Go to form CA8480

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How to claim a refund if you think you've paid Class 4 National Insurance contributions when you don't need to

Do one of the following:

  • contact HMRC by following the link below
  • call the Self Assessment Helpline by following the second link below

Contact HMRC

Self Assessment Helpline

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If you think you've paid voluntary Class 2 or Class 3 National Insurance contributions when you don't need to

You may be able to claim a refund where all of the following apply:

  • you reach State Pension age on or after 6 April 2011
  • you paid voluntary National Insurance contributions between 25 May 2006 and 26 July 2007 or, between 25 May 2006 and 11 February 2008 if you live in Northern Ireland - follow the first link below for more information
  • at the time you paid them, you were unaware of the government's intention to reduce the number of qualifying years required for a full basic State Pension to 30 because HMRC had not sent you information regarding that intention

There are other circumstances when you may be able to claim a refund of voluntary Class 3 National Insurance contributions. For example, you may have paid contributions when you don't need to, or haven't paid enough to make a year count as a 'qualifying year' in your contributions record.

Before applying for a refund, HMRC recommends that you read more about when you might qualify by following the link below.

Find out more about when you might qualify for a refund

You should consider carefully if applying for a refund is right for you. You might not be able to pay back the refunded contributions later if you find you need them for your basic State Pension or bereavement benefits.

Read about the basic State Pension on GOV.UK (Opens new window)

Calculate your State Pension age on GOV.UK (Opens new window)

Read more about bereavement benefits on GOV.UK (Opens new window)

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How to claim a refund if you've paid voluntary Class 2 or Class 3 National Insurance contributions when you don't need to

Voluntary Class 2 National Insurance contributions

Do one of the following:

  • fill in the form Application for a refund of Voluntary Class 2 National Insurance contributions - see the link below
  • write to:
    HM Revenue & Customs
    Self Employment Services
    National Insurance Contributions Office
    Benton Park View
    Newcastle upon Tyne
    NE98 1ZZ

If you need help call the National Insurance Enquiries for Individuals Helpline on Tel 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

Go to Application for a refund of Voluntary Class 2 National Insurance contributions form (PDF 33K)

Voluntary Class 3 National Insurance contributions

Do one of the following:

  • fill in the form Application for a refund of Voluntary Class 3 National Insurance contributions - see the link below
  • write to:
    HM Revenue & Customs
    Payment Reconciliation
    National Insurance Contributions Office
    Benton Park View
    Newcastle upon Tyne
    NE98 1ZZ

If you need help call the National Insurance Enquiries for Individuals Helpline on Tel 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

Go to Application for a refund of Class 3 National Insurance contributions form (PDF 34K)

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How to claim a refund if you live abroad and have paid voluntary Class 2 or Class 3 National Insurance contributions when you don't need to

Fill in the form Application for a refund of Voluntary Class 2 or Class 3 National Insurance contributions and send it to:

HM Revenue & Customs
International Caseworker
National Insurance Contributions Office
Room BP1301
Benton Park View
Newcastle upon Tyne
NE1ZZ

If you need help call the National Insurance Helpline for non-UK Residents on Tel +44 191 203 7010. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

Go to Application for a refund of Voluntary Class 2 or Class 3 National Insurance contributions form (PDF 35K)

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Refund time limits

There is no time limit for reclaiming overpaid contributions where, for example, you had two jobs or were both employed and self-employed, or you haven't paid enough voluntary contributions for them to count as a qualifying year for your State Pension.

If you have overpaid or wrongly paid for any other reason, there is normally a six-year time limit for claiming a refund. So, for example, a claim for the tax year 2007-08 must be made by 5 April 2014.

However, if you are claiming a Class 2 National Insurance contributions refund because your self-employed earnings for the tax year were below the 'small earnings exception' limit, you must apply for it in writing between 6 April and 31 January following the end of the tax year in which the payments were made, and provide evidence of your earnings for the whole tax year.

Tax and National Insurance for the self-employed

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More useful links

Working and paying tax

National Insurance - the basics

Tax refunds and reclaiming overpaid tax

A basic guide to the State Pension on GOV.UK (Opens new window)

Calculate your State Pension age on GOV.UK (Opens new window)

Do you need to top up your National Insurance contributions?

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