NIM17030 | Class 1A National Insurance contributions: Refunding Class 1A NICs: Manner in which refund applications must be made

Regulation 52(6) and 55(3) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where a refund of Class 1A NICs is sought, an application must be made to the Board either in writing or in such form and by such means of electronic communications as are approved by the Board.