NIM21043 - Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Contributions already paid
Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
Exception was not normally granted for a period in respect of which Class 2 contributions had already been paid (But see NIM22000 covering 鈥淪EE Refunds鈥�). However, if exception was granted to someone paying contributions by Direct Debit, it was normally applied from the Sunday after the date of application and a refund was made in respect of contributions paid after this date.