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NIM38501 | Refunds: Class 2, 3 & 4 NICs: General

From HM Revenue & Customs · National Insurance Manual

Regulations 51-52, 56-57, 101-102 & 109-110, Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A contributor is entitled to a refund if:

  • contributions are paid above the annual maximum (see NIM38505); or

  • contributions are wrongly paid due to an error which occurred at the time of payment; or

  • Class 3 contributions are paid which cannot count for or increase benefit entitlement (such Class 3 contributions are precluded in law - see NIM25005 (contents))