# The Social Security (Contributions) Regulations 2001, Paragraph 29L: Repayment of surplus amounts


(1) This paragraph applies if the amounts paid to HM Revenue and Customs in respect of a relevant contributions debt exceed the specified amount.
(2) HM Revenue and Customs shall repay the difference on a just and equitable basis and without unreasonable delay.
(3) Interest on any sum repaid shall be paid in accordance with paragraph 18 (payment of interest on repaid earnings-related contributions).

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29L (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29L
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.