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Posted 3 months ago by jjramang
Hello, good afternoon. During the last two years (2022-23 and 2023-24) I have overpaid NI due to having income from 3 different employers. As I understand it I should have received a letter from HMRC (CA4361 form) with instructions on how to claim but so far I have not. How can I claim this? Thanks
Posted 2 months ago by HMRC Admin 20 Response
Hi,
If you believe you have overpaid National Insurance, the first thing to do would be to speak to your Employer/s to get a refund.
However if you either do not want to contact your employer or you can nott or they refuse to refund you, then you can write into HMRC to the address below:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
Your letter should include the following information:
•    why you think you have overpaid
•    which tax years and which class of NICs are overpaid
•    your National Insurance number
•    if employed - a P60 or statement from your employer or employers showing NICs deducted from your wages during the tax year
•    your bank account name, sort code and account number for any refund due to be paid into
•    Explain that you do not wish to or can not contact your employer/s or your employer/s have refused to refund you.
Thank you.
 

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