Apply for a refund of National Insurance contributions
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Use this form to apply for a refund of National Insurance contributions if HMRC has sent you a letter.
Once you’ve applied, we’ll check your details to confirm you’re due a refund and write to you with the outcome.
Who can use this service
You can apply if HMRC has written to you aboutabout:
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overpaid National Insurance contributions
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National Insurance contributions paid in error by your
employer.employer
You can only apply if youyou’ve have received a letter from HMRC telling you that you may be due a refund.
If you’re a personal representative or an employer, you cannot use this service. If you’re a personal representative you must follow the instructions in your own letter.
Before you start
You’ll need:
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your claim reference number (shown on your letter)
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bank or building society account details
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to check the values in your letter for Class 2 and Class 3 National Insurance contributions are correct
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to check the information in your letter about National Insurance credits is correct
If your letter does not mention Class 2 or Class 3 National Insurance contributions or National Insurance credits then the records held by HMRC show you did not pay or receive them.
You can update incorrect information during your application.
If you’ve received more than one National Insurance refund letter, you’ll need to make a separate claim for each one.
If you do not have a claim reference number on your letter
If there’s no claim reference number on your letter, you cannot use this service. You’ll need to check how to claim your National Insurance refund.
Apply online
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.
If you cannot apply online
You can apply using the form on the back of your letter and send it to the address shown at the top of the letter.
What happens next
HMRC will check your application and write to you with the outcome.
If you want to see how long it will take to hear back from us you can check when you can expect a reply from HMRC.
Updates to this page
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The guidance has been updated to include information on refunds for overpaid National Insurance contributions.
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Added translation
Update history
2026-06-22 10:52
The guidance has been updated to include information on refunds for overpaid National Insurance contributions.
2026-03-31 14:04
Added translation