Apply for a refund of Class 1 National Insurance contributions

Who

Class can1 useNational thisInsurance form

Youcontributions shouldare onlyusually applypaid forthrough ayour refundwages ofby Classyour 1employer.

You Nationalcan Insuranceonly contributionsapply if youyou’ve have received a letter from HMRC advisingtelling you tothat doyou so.may be due a refund.

IfHow you would like to apply bydepends post,on usewhether theyour postalletter formincludes thata wasclaim sentreference to you with the letter.number.

If thereyour isletter has a claim reference number on your letter

If your letter includeshas a claim reference number, you’llyou needcan toapply useonline theor applyby forpost.

Your aclaim refundreference ofnumber is not your National Insurance contributionsnumber. formYou’ll instead.

Apply online

Use the online service to apply for a refund of Class 1 National Insurance contributions.

You’ll need:

• your claim reference number from your letter
• your bank or building society account details

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

You’ll alsoIf needyou’ve had more than one refund letter, make a separate claim for each one.

Apply by post

Fill in the CA4361 form sent to knowyou and send it to the namesaddress ofshown anyon employersthe letter.

If your letter does not have a claim reference number

Without a claim reference number, you workedcan foronly duringapply by post. Fill in the taxform yearsent thatto you and send it to the refundaddress appliesshown to.on the letter.

If Applyyou’ve nowlost the form sent to you, contact the National Insurance helpline.

If you have not received a letter

If you think you’re owed a refund, check how to claim your National Insurance refund.

What happens next

HMRC will check your application and write to you with the outcome.

You can check when you can expect a reply from HMRC.