DANSP23500 - Decision types: Late applications for refunds of Class 1 National Insurance contributions paid at the non-contracted out rate instead of the contracted-out rate

{#IDA3IOWC}Regulation 155A(2)(f) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

This regulation provides for HMRC officers to decide whether a late application under regulation 54(3) of the Regulations for the refund of a Class 1 contribution paid at the wrong rate should be admitted.

Regulation 54 of the Regulations makes provisions for the difference between Class 1 National Insurance contributions (NIC) paid at the not-contacted out rate and Class 1 NIC due at the contracted-out rate to be refunded providing certain conditions are satisfied. Regulation 54(3) of the Regulations sets out the time limit within which a person must apply for a refund and the circumstances in which those time limits can be extended.

For guidance about the wording of such a decision see DANSP39000.