NIM18140 - Class 1B NICs: liability: overpayments

Where there is an overpayment of Class 1B NICs, this can be:

• offset against any outstanding or future NIC liabilities, or
• if there are no such liabilities, refunded to the employer (together with any interest payable on the sum). See NIM38000 for information regarding refunds of Class 1B NICs.

Repayments of Class 1B NICs fall within Regulation 52, Social Security (Contributions) Regulations 2001 which cover all Class 1 NICs. The time limit for making a repayment claim for these contributions is covered in the National Insurance Manual at NIM37003.

See PSA2110 for information about overpaid tax in PAYE Settlement Agreements.