Guidance

Apply for a refund of Class 1 National Insurance contributions

If you've been sent a letter from HMRC, apply for a refund of Class 1 National Insurance contributions using form CA4361.

From:
HM Revenue & Customs
PublishedPublished:
5 February 2024
Last updatedupdated:
821 AugustJuly 20252026 — See all updates

Use

Who can use this form

You toshould only apply for a refund of Class 1 National Insurance contributions if you’veyou beenhave sentreceived a letter from HMRC.HMRC advising you to do so.

If you would like to apply by post, you can use the postal form that was sent to you with the letter.

Before

If youthere start

is a claim reference number on your letter

YouIf shouldyour onlyletter includes a claim reference number, you’ll need to use the apply for a refund ifof youNational haveInsurance receivedcontributions aform letterinstead.

Using fromthe HRMCwrong advisingform youmay todelay doyour so.claim.

Apply online for a refund of Class 1 National Insurance contributions

You’ll need to sign in withto youruse Governmentthis Gatewayservice. user ID and password. If you do not already have asign userin ID,details, youyou’ll canbe createable one when you first try to signcreate in.them.

You’ll also need to know the names of any employers you worked for during the tax year that the refund applies to.

Apply onlinenow

What happens next

You can check when you can expect a reply from HMRC.

Updates to this page

Published 5 February 2024
Last updated 821 AugustJuly 20252026 href="#full-history">+— show Show all updates

  2. A link has been added to find out when you can expect to receive a reply from HMRC to a query or request you've made.

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