E8.920 Introduction
Where excessive contributions have been paid, they can normally be recovered from the HMRC, which does, however, have the right to set them against any contributions unpaid (whether or not for the same year and whether or not of the same class) or against benefits overpaid. Interest may be due on such repayments (see E8.907).
Where a repayment on account of overpaid National Insurance contributions is made to an individual, the repayment is attributed in a specified order of priority.
From 6 April 2016
Following the abolition of contracting out, from 6 April 2016, repayments are made in the following order1:
- Ìý
(a)ÌýÌýÌýÌý Class 1 contributions payable at the reduced rate (see E8.293);
- Ìý
(b)ÌýÌýÌýÌý Class 2 contributions;
- Ìý
(c)ÌýÌýÌýÌý Class 1 contributions at the main primary percentage.
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