Apply for a refund of Class 3 National Insurance contributions
Source: gov.uk (2025-05-29)

Find out how to apply to HMRC for a refund of Class 3 National Insurance contributions.

Voluntary Class 3 contributions are paid to fill gaps in your National Insurance record to qualify for the State Pension.

You may be entitled to a refund if you paid voluntary Class 3 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.

You will need to apply to HMRC, giving the reasons why you think you should get a refund.

You can check to how claim a refund for different classes of National Insurance (https://www.gov.uk/claim-national-insurance-refund).

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 write to us.

How to apply

You will need to write to HMRC and include the following details:
- your full name
- your address
- your National Insurance number
- why you want a refund
- the tax years you want a refund for
You should send your application to:

PT Operations North East EnglandHM Revenue and CustomsBX9 1AN

After you’ve applied

We will review your application.

If we need any further information we will write to 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 and the refund does not affect your State Pension

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

If the refund may affect your State Pension

If we think your refund may affect your State Pension payments or qualifying years for your State Pension, we’ll contact either the:
- Department of Work and Pensions (DWP) — if you are in England, Scotland or Wales
- Department of Communities (DfC) — if you are in Northern Ireland
You’ll receive a letter from HMRC to confirm:
- that we have contacted the relevant department
- what will happen next
The DWP or DfC will send you a letter to tell you if and how your State Pension will be affected by the refund. You can then decide if you still want to claim the refund for your Class 3 National Insurance contributions.

You will not get your refund until after the DWP or DfC have completed their checks.

If you still want to claim your refund

You will need to contact HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals) to tell us you still want your refund. You should use the reference number on your letter when you call.

If you do not want to claim your refund

You do not need to contact us. If we do not hear from you, we’ll close your claim.

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/contact/hm-revenue-customs/national-insurance-enquiries-for-employees-and-individuals) if you need further help.

If you are outside the UK, you need to use a different telephone number to contact HMRC (https://www.gov.uk/contact/hm-revenue-customs/national-insurance-enquiries-for-non-uk-residents).