questionText: To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the number of individuals who will be eligible for a refund for overpayment of national insurance contributions at the end of the current financial year as a result of their employer being unable to update their payroll systems in time to implement changes to national insurance contributions that come into effect on 6 January 2024.
answerText: Following the Autumn Statement 2023 announcement of changes to National Insurance contributions (NICs), HMRC are working closely with software developers and employers to ensure they have a clear understanding of the changes and to ensure HMRC is doing ev...
heading: National Insurance Contributions: Overpayments