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Contents

Official guidance
National Insurance Manual

NIM17000 · Class 1A National Insurance contributions: Refunding Class 1A NICs

  • NIM17001 · General
  • NIM17010 · Legislation
  • NIM17020 · Time-Limits for refund applications
  • NIM17030 · Manner in which refund applications must be made
  • NIM17040 · Monetary limits
  • NIM17050 · Types of Class 1A NICs refunds
  • NIM17060 · Refunding Class 1A NICs paid in ‘error’
  • NIM17070 · Definition of an ‘error’
  • NIM17080 · Refunding Class 1A NICs overpaid: Inaccurate or incomplete information
  • NIM17090 · Late information about an employee’s UK residency status for tax purposes
  • NIM17100 · Special refund arrangements in re-categorisation cases involving a change of employment status from employed earner to self-employed
  • NIM17110 · Paying interest on refunded Class 1A NICs
  • NIM17120 · Refunding incorrectly paid interest
  • NIM17130 · Occasions when refunds are not due: Changes to the cash equivalent of a benefit after Class 1A NICs payment date
  • NIM17140 · Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs
  • NIM17150 · Offsetting Class 1A NICs overpayments against unpaid Class 2 NICs
  • NIM17095 · Refunding Class 1A NICs - holiday homes, certain earnings no longer treated as earnings for income tax purposes
  1. Class 1A National Insurance contributions: Refunding Class 1A NICs: contents
  2. Class 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

NIM17095 | Class 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

From HM Revenue & Customs · National Insurance Manual

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