Claiming Tax Refunds

If you've overpaid tax, you may be entitled to a refund from HMRC. The process for claiming back what you're owed depends on your circumstances — whether you've stopped working, paid too much through PAYE, or have overpaid on a Self Assessment tax bill. This guide explains how to claim your money back.

Check if you're owed a refund

Before making a claim, it's worth checking whether you've actually overpaid. You can use HMRC's online tool to work out how much Income Tax you should have paid in a previous tax year.

If you complete a Self Assessment tax return, sign in to your Self Assessment account to see if you're owed a refund. HMRC will show any repayment due there.

Claiming when you've stopped working (form P50)

You may be able to claim back Income Tax immediately if you've recently stopped working and meet certain conditions. You can use form P50 if you:

• Have been unemployed for 4 weeks or more and are not claiming taxable state benefits
• Have retired and do not get a pension from your old employer
• Do not expect to go back to work
• Have returned to full-time study

Important: You cannot claim a refund if you're still registered with an employment agency. Contact them to send HMRC your final pay and tax details instead.

When not to use form P50

You should not use this form if you:

• Have received a Pension Flexibility payment (use form P55 instead)
• Are unemployed but expect to start a new job within 4 weeks — your new employer will make any repayment through your salary
• Claim taxable state benefits
• Are receiving an occupational pension — contact your pension provider or wait until after 5 April when HMRC will repay any overpaid tax
• Received a small pension lump sum payment (trivial commutation or small pot) — use form P53 or P53z instead

If you left employment and received your last pay before 5 April (in the previous tax year), you need to follow the process for claiming a refund for an earlier tax year instead.

How to claim using P50

The quickest way is to claim online through HMRC's digital service. You'll need to sign in, or you can create sign-in details if you don't have them already.

If you cannot sign in, you can complete the form online without signing in, then print, sign and post it to HMRC.

Before you start, make sure you've received your final pay from your employer and have Parts 2 and 3 of your P45. Your P45 shows how much tax you've paid on your salary so far in the tax year (6 April to 5 April).

What you'll need for P50

To complete the form, you'll need your:

• National Insurance number
• Employer PAYE reference number (if you have it — you can find this on your P60)
• Parts 2 and 3 of your P45 (if not, explain why)
• Self-employment profits made in this tax year (if any)

You'll also need to confirm whether you've had any income since leaving your last employment, including:

• Pensions from a former employer
• Public service pensions, forces pensions or personal pension annuities
• Small pensions paid as lump sums
• State Pension
• Taxable benefits from 6 April in the current tax year
• Income from property, trusts, commissions, tips, foreign income or life insurance policies

What happens after you claim

Once HMRC receives your completed claim, they will confirm if you're owed a refund or contact you if they need more information. It may take 14 days to get a reply — you should not contact them during that period to check on progress.

If you don't have a bank or building society account, tell HMRC the name and address of someone who does, so they can make the payment to them. Otherwise, HMRC will send a payable order to you or your nominee. Repayments cannot be made by Bacs (Bankers Automated Clearing Service).

Claiming refunds for PAYE or Self Assessment overpayments (form R38)

If you've overpaid Income Tax on pay from a job or on a Self Assessment tax return or bill, you can claim a refund using form R38.

When to use form R38

Use this form if you've paid too much tax through PAYE or Self Assessment. Before filling it in, check if it's the right form for your circumstances — there are other Income Tax refund forms available depending on your situation.

You do not need to complete form R38 if you've already nominated someone to receive the refund.

How to claim using R38

The quickest way to claim is online. Get all your information together before you start — you will fill the form in online and cannot save your progress.

Once complete, print the form and post it to HMRC using the postal address shown on the form.

What you'll need for R38

To complete form R38, you'll need:

• Your National Insurance number
• Your Self Assessment Unique Taxpayer Reference (if you complete a Self Assessment tax return)
• Your employer PAYE reference (if you have one — you can find this on your P60)
• Details of the tax year you want to claim overpaid tax for
• The name and address of the person you've nominated (if you're nominating someone else to receive the refund)

You can also use form R38 to nominate someone else, such as a tax agent, to receive the refund on your behalf.

Sources

• Claim an Income Tax refund by post
• Claim back Income Tax when you've stopped working (P50)

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.