The Social Security (Contributions) Regulations 2001

Repayment of Class 1A contributions

55.—(1) Subject to regulations 51 and 57 and paragraphs (2) and (3), where, in a case specified in paragraph (2), in the light of information provided to the Board, it appears that too much has been paid in respect of a Class 1A contribution, they shall repay to the person paying that contribution the amount which has been overpaid, unless that amount does not exceed 50 pence.

(2) The cases to which paragraph (1) applies are those in which a person has paid a Class 1A contribution and—

(a) in calculating the amount of that contribution the person used information which later proves to have been inaccurate or incomplete; or

(b) the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt.

(3) The repayment of part of a Class 1A contribution under paragraph (1) is subject to the condition that the person referred to in that paragraph shall make an application to that effect in writing to the Board and within the period of 6 years from the end of the year in which the Class 1A contribution was paid or, if the Board are satisfied that the person had good cause for not making the application within that period, within such longer period as the Board may allow.