The Social Security (Contributions) Regulations 2001

Repayment of Class 1A contributions U.K.

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 [F1 general earnings] 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 [F2 the applicant] 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 [F3 was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a) the applicant had reasonable excuse for not making the application within that period; and

(b) the application was made without unreasonable delay after the excuse had ceased.]

Textual Amendments

F1 Words in reg. 55(2)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 13

F2 Words in reg. 55(3) inserted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 10(a)

F3 Words in reg. 55(3) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 10(b)