NIM17060 - Class 1A National Insurance contributions: Refunding Class 1A NICs: Refunding Class 1A NICs paid in 鈥榚rror鈥�
Regulation 52 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
Class 1A NICs paid in 鈥榚rror鈥� are refundable providing the conditions set out in NIM17020 and NIM17030 are satisfied. To refund Class 1A NICs under regulation 52 an 鈥榚rror鈥� must have occurred, see NIM17070.