National Insurance Contributions Act 2011

8 Making of deductions or refunds

(1) To the extent that the appropriate amount is attributable to secondary Class 1 contributions payable in respect of earnings paid in a tax year it may be deducted from any one or more Class 1 contributions payments made by P in respect of that tax year.

(2) If the amount which P would be entitled to deduct under this section exceeds the amount of the payments from which it can be deducted, HMRC must instead refund the excess to P if P requests them to do so.

(3) No deduction or refund may be made under this section until an application has been submitted to, and granted by, HMRC.

(4) An application must contain such information, and must be made in such form and manner, as is specified by HMRC.

(5) No application may be made for a refund in respect of a qualifying employee after the end of the period of 4 years beginning with the day on which the last deduction could be made in respect of the qualifying employee.

(6) For the purposes of—

(a) Part 2 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and

(b) Part 3 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671),

(decisions and appeals), the decisions to which this subsection applies are decisions of an officer of Revenue and Customs under section 8 of that Act or Article 7 of that Order.

(7) Subsection (6) applies to—

(a) a decision whether P is or was entitled to make a deduction under this section and, if so, the amount that P is or was entitled to deduct, and

(b) a decision whether P is entitled to a refund under this section and, if so, the amount of the refund.