Where does NIC come in when you think you've overpaid IT?

Helen_from_yorkshire

I'm trying to sort out my son's Income Tax for the 2005/06 financial year but I'm confused about where NICs fit in.

He earned:

No 1 Job - £1385.31 and paid £9.60 tax
No 2 Job - £5771.38 and paid £299.63 tax

He also earned £54.43 gross interest (we forgot to cancel the R85).

I've spoken to the HMRC who say that he should have paid £219.85 tax on that amount but also £238.37 NIC (I forgot to mention that some of the total amount was interest rather than earnings but not sure whether it makes a difference). The P60 etc don't show how much NIC has been paid so how on earth do we know whether he's paid the right amount or not, or do you just ignore the NIC bit?

Any help would be most appreciated.

Thanks

Helen

WHA

For an employee under retirement age, the only criteria for payment of NIC is the amount of weekly or monthly wage.

For each week/month that he was paid over the NIC threshold, his employer should have deducted the right amount of NIC on his payslip.

Unlike tax, you don't add income from different employments together nor can you offset weeks/months when paid under the threshold against those when paid over the threshold.

For an employee, NIC details are nothing to do with the HM Revenue & Customs office dealing with his tax affairs.

Only if his total employment income for the year exceeded the higher earnings limit would there be a likelihood of NICs being overpaid, in which case you have to contact the NIC office at Newcastle.