DANSP24600 - Decision types: Whether National Insurance contributions have been paid in error

Regulation 155A(3)(a) of the Social Security (Contributions) Regulations (SSCR 2001) (SI 2001 No. 1004)

Regulation 155A(3)(a) of SSCR 2001 (the Regulations) provides for HMRC officers to decide whether a contribution (other than a Class 4 contribution) has been paid in error, as mentioned in regulation 52(1) of the regulations, see NIM37000. If National Insurance contributions (NICs) have been paid in error, the person who has paid those NICs may apply for a refund.

There will be occasions where the circumstances of the case mean that it is not appropriate to issue either a liability or entitled to pay decision with a paid decision, to show whether a refund is due or not. This will be the case where a person considers that they are entitled to a refund of Class 3 NICs because they paid the NICs in error. In these cases, issue a decision under regulation 155A(3)(a) of the Regulations.

For guidance about the wording of such a decision see DANSP39900.