NIM37003 - Refunds: Class 1: time limits for applications

Regulations 52 and 52A of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 52A refers to the return of contributions paid in excess of the annual maximum (see NIM37010). There is no time limit on applications for refund of excess contributions.

Regulation 52 refers to the return of contributions paid in error. Paragraph 8 of regulation 52 specifies that an application for refund of Class 1 NICs paid in error must be made within 6 years from the end of the year in which the contribution was due to be paid.

This time limit may be extended but only where:

• there is a reasonable excuse (see NIM37004) for not making the application within the time limit; and
• the application was made without unreasonable delay after the excuse had ceased