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.

Use this form to apply for a refund of Class 1 National Insurance contributions if you鈥檝e been sent a letter from HMRC.

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

Before you start

You should only apply for a refund if you have received a letter from HRMC advising you to do so.

You鈥檒l need to sign in to use this service. If you do not already have sign in details, you鈥檒l be able to create them.

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

What happens next

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

Updates to this page

Published 5 February 2024
Last updated 8 August 2025 show all updates
  1. 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.

  2. First published.

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