Non Resident Director - NI

I have a non resident director who applied for a certificate of coverage from the USA where he is a resident. While waiting for the certificate the UK company paid NI to HMRC based on his US salary. The certificate was received late September and is dated 12th September 2024. I have a couple of questions Do I have to send a copy of the certificate to HMRC and where should I address this? Am I able to apply the certificate immediately, so in time for the October payroll or do I need to wait for HMRC to confirm that they accept the certificate? Is it possible to to get the NI back for September? Thank you

Hi,
You should hand your certificate to your employer so they can submit the correct payroll for you.
Any overpaid NI contributions can be repaid via your employer, they do this by submitting a in year update to the payroll system for the individual that is due the overpaid NICs.
HMRC do not receive copies of the certificates this would be disclosed by the employer when they submit the correct payroll type for the individual covered by the certificate.
Thank you.