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NIM17010 | Class 1A National Insurance contributions: Refunding Class 1A NICs: Legislation

From HM Revenue & Customs · National Insurance Manual

Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The legislation covering the refunds of Class 1A NICs and associated interest is contained in the Social Security (Contributions) Regulations 2001 at:

  • regulation 51 (Disposal of contributions not properly paid)

  • regulation 52 (Return of contributions)

  • regulation 55 (Repayment of Class 1A contributions)

  • regulation 55A ((Repayment of Class 1A contributions no longer treated as earnings for tax purposes)

  • regulation 57 (Calculation of return of contributions)

  • regulation 59 (Circumstances in which two-year limit for refunds of Class 1A NICs not to apply)

  • regulation 77 (Payment of interest on a repaid Class 1A contribution)

  • regulation 78 (Repayment of interest paid on a Class 1A contribution)

Regulations 51, 52, 55, 55A, and 57 are the main Class 1A NICs refund provisions and each cover specific conditions that must be satisfied before a Class 1A NICs refund can be made and/or interest paid with the refund.