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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.

Who can use this form

You should only apply for a refund of Class 1 National Insurance contributions if you have received a letter from HMRC advising you to do so.

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

If there is a claim reference number on your letter

If your letter includes a claim reference number, you’ll need to use the apply for a refund of National Insurance contributions form instead.

Using the wrong form may delay your claim.

Apply online for a refund of Class 1 National Insurance contributions

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

You’ll 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 21 July 2026 Show all updates
  1. A new section — ‘Who can use this form’, has been added to help you choose the correct refund form depending on what’s included in your letter from HMRC.

  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.

  3. First published.

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