PAYE help - mind gone blank

T.C.

A client who worked for just 4 months at the start of the tax year earning just £3000 and then went full-time student. He has requested a refund of tax paid on the appropriate form. He has asked me whether he will also get a refund of NICs paid? Yes?

Rozzi Rainbow

Tax is calculated cumulatively, NICs are on a payment by payment basis. I would say no, I've never come across a situation where NICs can be claimed back (other than class 2 for sole traders when they're not trading).

Monsoon

No I don't think he can get NI back.