NIM17000 | Class 1A National Insurance contributions: Refunding Class 1A NICs: contents
From HM Revenue & Customs · National Insurance Manual
Contents17 entries
- NIM17001Class 1A National Insurance contributions: Refunding Class 1A NICs: General
- NIM17010Class 1A National Insurance contributions: Refunding Class 1A NICs: Legislation
- NIM17020Class 1A National Insurance contributions: Refunding Class 1A NICs: Time-Limits for refund applications
- NIM17030Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made
- NIM17040Class 1A National Insurance contributions: Refunding Class 1A NICs: Monetary limits
- NIM17050Class 1A National Insurance contributions: Refunding Class 1A NICs: Types of Class 1A NICs refunds
- NIM17060Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid in ‘error’
- NIM17070Class 1A National Insurance contributions: Refunding Class 1A NICs: Definition of an ‘error’
- NIM17080Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs overpaid: Inaccurate or incomplete information
- NIM17090Class 1A National Insurance contributions: Refunding Class 1A NICs: Late information about an employee’s UK residency status for tax purposes
- NIM17100Class 1A National Insurance contributions: Refunding Class 1A NICs: Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed
- NIM17110Class 1A National Insurance contributions: Refunding Class 1A NICs: Paying interest on refunded Class 1A NICs
- NIM17120Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding incorrectly paid interest
- NIM17130Class 1A National Insurance contributions: Refunding Class 1A NICs: Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date
- NIM17140Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs
- NIM17150Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs
- NIM17095Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs - holiday homes, certain earnings no longer treated as earnings for income tax purposes