NIM17060 | Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid in ‘error’

Regulation 52 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Class 1A NICs paid in ‘error’ are refundable providing the conditions set out in NIM17020 and NIM17030 are satisfied. To refund Class 1A NICs under regulation 52 an ‘error’ must have occurred, see NIM17070.