DANSP23600 - Decision types: Late applications for refunds of Class 1A National Insurance contributions paid based on inaccurate or incomplete information

{#IDASKOWC}Regulation 155A(2)(g) 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 55(3) of the Regulations for the refund of a contribution should be admitted.

NIM17080 explains when a refund can be considered under regulation 55. Regulation 55(3) of the Regulations sets out the time limit within which a person must apply for a Class 1A National Insurance contributions refund and the circumstances in which those time limits can be extended. For more information about

• the time limits see NIM17020 and
• extending the time limits see NIM37003.

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