Apply for a refund of Class 2 National Insurance contributions
Source: gov.uk (2025-05-28)

Use the online service or postal form CA8480 to apply for a refund of Class 2 National Insurance contributions.

How to apply

To apply for a refund of Class 2 National Insurance contributions you can:
- use the online service
- fill in the form on-screen, print and post it to HMRC
You can check to how claim a refund for different classes of National Insurance (https://www.gov.uk/claim-national-insurance-refund).

Voluntary Class 2 National Insurance contributions

You may be entitled to a refund if you paid voluntary Class 2 National Insurance contributions and you think you made an error when the payment was made.

You will not be entitled to a refund if the error relates to a change of circumstances after the payment was made.

A refund of voluntary Class 2 National Insurance contributions may affect your entitlement to State Pension and other benefits.

Before you apply for a refund, you:
- should contact the Department for Work and Pensions (https://www.gov.uk/contact-pension-service) to check if and how it may affect your entitlement to State Pension
- can check what other benefits your voluntary Class 2 contributions count towards (https://www.gov.uk/national-insurance/what-national-insurance-is-for) as these may be affected by a refund — you should contact your local Job Centre Plus (https://find-your-nearest-jobcentre.dwp.gov.uk/search.php) to check if and how these other benefits will be affected
When to apply

You should apply within 6 years of the tax year you’re claiming for. For example, if you are applying for a refund for the 2023 to 2024 tax year, you should apply before 6 April 2030.

If you apply after 6 years, you will need to include reasons for your late application when you apply.

What you will need

You will need the following information:
- your full name
- your address
- your National Insurance number
- the reasons why you want a refund
- the name of the person who the refund should be made payable to (if this is not you)
Apply online

You’ll need to sign in to apply online. If you do not already have sign in details, you’ll be able to create them.

You will get a reference number that you can use to track the progress of your form.

Apply now (http://www.tax.service.gov.uk/digital-forms/form/Refund-of-Class-2-NICs-Application/draft/guide)

Apply by post

You can apply by post if you are an agent or you cannot apply online.

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Fill in form CA8480 (https://www.tax.service.gov.uk/print-and-post/form/NICs_iForms/1.0/CA8480/ca8480.xdp).

Print and post it to HMRC, using the postal address shown on the form.

After you’ve applied

We will review your application.

If we need any further information we will contact you.

You can check when you can expect a reply from HMRC (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc) after you’ve claimed.

If your application is not approved

We will write to you to let you know and tell you the reasons why your application was not approved.

If your application is approved

We will send you a cheque for your refund in the post.

After you’ve received your refund

If you have other benefits (such as Pension Credit or Universal Credit), you will need to tell the department who pays you the benefit that you have received a refund from HMRC. This is because a refund may affect your entitlement to that benefit.

Get help

Contact HMRC (https://www.gov.uk/find-hmrc-contacts/national-insurance-enquiries) if you need further help.