24 June 2026
HMRC will write to individuals who have overpaid in National Insurance Contributions (NICs) or if an employer has paid NICs in error. However, it is only possible to apply online for a refund if a letter has been received by HMRC.
To apply, you will need:
- the claim reference number (shown on the letter)
- bank or building society account details
- to check the values on the letter for Class 2 and Class 3 National Insurance contributions are correct (if applicable*)
- to check the information in the letter about National Insurance credits is correct (if applicable*).
*Information regarding Class 2 and 3 NICs and National Insurance Credits will only be mentioned on the letter if records that HMRC hold show you have paid or received them.
If more than one letter has been received, a separate application must be completed for each one.
Once completed, HMRC will check the application and write back with an outcome. There is an HMRC tool where you may check how long to expect the process to take.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
