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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Repayments and contributions / E8.923 Class 3 contributions overpaid

E8.923 Class 3 contributions overpaid

Personal and employment tax

Where a contributor pays a Class 3 contribution which he is not entitled to pay, HMRC must repay it on application made either in writing or in such form and by such means of electronic communication as may be approved¹. This

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E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

C1.106 Allowable capital losses

I7.504 Designation for the conditional exemption

B5.123 BPS—negligible value claims

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.1167 Payments made after leaving and after issue of form P45

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'