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29 January 2008
Some refunds issued without repayment supplement that was due
The National Insurance Contributions Office has recently reviewed its refund procedures for Class 4 National Insurance contributions and has found that, between 19 April 1993 and 28 June 2005, some refunds were issued without the repayment supplement that was due on them.
Taxpayers and advisers should therefore check whether any such repayment was made to them, and if so, whether or not it included repayment supplement.
HMRC say that from 28 June 2005, repayment supplement was given with every Class 4 National Insurance refund.
