NIM17001 | Class 1A National Insurance contributions: Refunding Class 1A NICs: General

The guidance in this section applies to all Class 1A NIC refunds irrespective of how they are identified. The legislation governing the refunding of Class 1A NICs and associated interest makes no distinction between

• requested refunds, and

• refunds which the Department discovers and invites.

A Class 1A NICs refund can only be made if the legislative conditions for making refunds are satisfied. These are explained at

• NIM17020 - time limits for refund applications

• NIM17030 - manner in which refund application must be made

• NIM17050 - types of Class 1A NICs refunds which can be made.

Class 1A NICs refunds can only be made to employers and third parties who have paid Class 1A NICs. Class 1A NICs cannot be refunded to employees.

NIM17010 lists the relevant legislation.