NIM38000 - Refunds: Class 1B

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

»Ê¹ÚÌåÓýapp above regulation provides that the repayment of Class 1B NICs is the same as that for Class 1 NICs (see NIM37000).

See NIM18140 for guidance about overpayments of Class 1B NICs.