HMRC says it is speeding up refunds of overpaid National Insurance (NI). It shared the news in Agent Update 148 on 15 October 2026. The new system has been in use since early summer. It aims to help people get back NI they paid by mistake.
What Has HMRC Changed in October 2026?
HMRC may send a letter if its records show too much NI was paid. The letter lists the worker’s jobs and NI payments. Workers should check those facts. They can then confirm the details or tell HMRC what is wrong.
HMRC says people should not ignore the letter. A late reply may hold up a claim. A letter does not mean a refund is certain. HMRC must first check the case.
Who Could Be Due a National Insurance Refund?
People with two jobs may pay too much Class 1 NI. This can happen if the total paid is over the yearly limit. But not all people with two jobs are due money back.
Wrong NI category letters or payroll errors can also lead to excess deductions. People who work for themselves and have a paid job may need to check their NI too.
How Can Workers Claim Overpaid National Insurance?
If your HMRC letter has a claim reference number, use the NI refund service on GOV.UK. Sign in and enter the number. You will also need your bank details. Check any Class 2, Class 3 or NI credit details shown in the letter.
If your Class 1 letter has no reference, use the postal form provided. If you have no letter, start with the GOV. UK NI refund checker. Form CA8480 is for Class 2 claims, not standard Class 1 employee claims.
How Fast Will HMRC Pay Your Refund?
The new process aims to cut delays. But HMRC has not promised a five-working-day payout for NI refunds. It will check the claim and write to you with the result. Five working days is not a set deadline.
What Is the Deadline for an NI Refund?
For Class 1 NI paid in error, the usual claim limit is six years from the end of the year the payment was due.
There is no claim time limit for Class 1 NI paid above the yearly maximum. Other NI classes have their own rules. A Class 2 refund may also affect your State Pension rights.
What Should UK Employers Check?
For 2026/27, the standard employer NI rate is 15%. For most workers, employer NI starts above £5,000 in yearly pay. Firms that qualify may claim up to £10,500 in Employment Allowance.
Employers should check NI category letters and pay records. If they took too much NI, they must correct the deductions and payroll records. This may mean an updated Full Payment Submission (FPS).
How Can You Spot an HMRC Refund Scam?
HMRC says its NI refund notices do not ask you to click links. Visit GOV.UK on your own. Send scam emails to phishing@hmrc.gov.uk and forward scam texts to 60599.
How Can Lanop Help You Claim a Refund for Overpaid National Insurance?
If HMRC says you overpaid National Insurance, Lanop can review your case. Our advisers check payslips, P60 forms, and NI records for possible mistakes. We also review payments from multiple jobs to find any excess deductions.
If you receive an HMRC letter, we can explain what it means. We help check your details and gather records needed for your claim. Our team can explain refund deadlines and help address errors with HMRC.
For UK employers, we review payroll deductions and help correct reporting mistakes. We also help businesses check National Insurance rules to avoid future errors. Contact Lanop today for support with claims and overpaid National Insurance contributions.
