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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 / E8.924 Class 4 contributions overpaid

E8.924 Class 4 contributions overpaid

Personal and employment tax

If trading losses are carried back, thus reducing the profits of an earlier year, Class 4 contributions may become repayable in respect of that year. Equally, a repayment may arise because the Class 4 contributions paid in any year exceed

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

I3.750 POAT—introduction to existing arrangements

E1.1502 Tax treatment of transfers with accrued interest

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

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

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D1.1422 Calculating NGIE and ANGIE