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Leonard is employed and received a gross salary of 3,452 per month during the tax year 2021-22. He also has a small business and paid

Leonard is employed and received a gross salary of £3,452 per month during the tax year 2021-22. He also has a small business and paid 52 Class 2 NICs for the year. His trading income for 2021-22 was £12,160. Calculate the refund of NICs due to Leonard for the year (if any).

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