Tax refunds in the UK: how to check and claim back overpaid tax

What is a tax refund?

A tax refund is a repayment of tax you paid but did not owe. It can be Income Tax taken from your pay or pension, tax paid through Self Assessment, tax deducted from savings interest, CIS deductions, or tax paid by a company.

HMRC does not always find the overpayment itself. Some refunds come automatically, for example through a corrected tax code or a P800 letter. Others you must claim, such as relief for job expenses or higher rate relief on pension contributions.

A refund only gives back tax you actually paid. If you paid no tax in a year, there is nothing to repay for that year.

Common reasons for overpaying tax

GOV.UK lists refunds for tax paid on pay from a job, job expenses, a Self Assessment return or bill, redundancy pay, savings or PPI interest, life annuities, foreign income, and UK income if you live abroad or earned it before leaving the UK. In practice, these are the most common causes:

How to check if you are owed a refund

1. HMRC app or personal tax accountCheck your tax code, your income from each employer and pension, and any refunds. If you have a UK bank account, you can claim a P800 refund here.
2. P800 tax calculationHMRC sends a P800 if you paid too much or too little PAYE, for example after a wrong tax code, two jobs paid in the same month, or a new workplace pension. Letters go out between June and March of the following tax year.
3. Simple AssessmentA Simple Assessment letter is a bill for tax that cannot be collected through your tax code, for example tax on the State Pension. If you think any figure is wrong, contact HMRC within 60 days.
4. Self Assessment accountIf you file returns, your calculation and statement show any overpayment. You will not get a P800 or Simple Assessment letter, because your bill is adjusted through Self Assessment.

Compare HMRC's figures with your P60, P45 and last payslips. If a figure is wrong, contact HMRC and say which amounts are wrong and what they should be.

How employees and pensioners claim

You received a P800 that says you are due a refund

• Claim online with the P800 reference number and your National Insurance number. The money is sent within 5 working days.
• You can also claim in the HMRC app or personal tax account if you have a UK bank account.
• If you ask HMRC for a cheque, it can take up to 6 weeks.
• If the letter says a cheque will be sent, you do not need to claim. It arrives within 14 days of the date on the letter.

Job expenses

You can claim tax relief for costs your employer did not repay, such as cleaning, repairing or replacing a uniform or specialist clothing, small tools, professional fees and subscriptions, and business travel. Many jobs have a flat rate expense for uniforms and tools, which needs no receipts. You cannot claim for the first purchase of work clothing, for everyday clothing, or for PPE.

• Use GOV.UK's online service, or form P87 by post. Postal claims must use the P87 form.
• If your expenses are more than £2,500 in a tax year, you must claim through a Self Assessment return.
• Keep evidence: receipts, and a mileage log with the reason and start and end postcodes for every journey.

You stopped work or took money from a pension

Most of these claims can be made online after signing in, or on a printed form sent by post. Do not use P50 if you expect a new job within 4 weeks: your new employer will repay the overpaid tax through your pay. If you are leaving the UK, use form P85 instead.

Reliefs you claim yourself

• Marriage Allowance. If your income is below the Personal Allowance (usually £12,570) and your spouse or civil partner pays basic rate tax, you can transfer £1,260 of your allowance. This cuts their tax by up to £252 a year. Claims can be backdated to 6 April 2022.
• Pension contributions. With relief at source, your provider adds 20%. If you pay 40% or 45% tax in England, Wales or Northern Ireland, you can claim an extra 20% or 25% on contributions up to the income taxed at those rates. Scotland has its own rates.
• Gift Aid. If you pay higher rate tax, you can claim the difference. HMRC's example: you give £100, the charity claims Gift Aid to make it £125, and you can claim back £25 (£125 × 20%).

Self-employed, landlords and CIS subcontractors

If you are in Self Assessment, any overpayment shows in your online account after you file. Sign in, choose Request a Repayment and follow the steps. HMRC usually pays within 2 weeks. Security checks can add up to 12 weeks. Contact HMRC if nothing has arrived after 14 weeks in total.

Refunds are paid only into UK bank accounts. If you have tax due in the next 45 days, HMRC may use the refund to pay it instead.

Allowable business costs reduce your profit and your tax, for example car and van expenses. If you paid foreign tax on income that is also taxed in the UK, claim Foreign Tax Credit Relief on the return: see foreign income and Self Assessment. Sole traders and landlords should also check how Making Tax Digital for Income Tax affects their records and reporting.

Companies: Corporation Tax overpayments

A company claims a Corporation Tax refund through its Company Tax Return. Give the bank account number and sort code on the return so HMRC can pay automatically. HMRC repays only what is left after other tax the company owes, such as PAYE, VAT, the next Corporation Tax bill or a late filing penalty.

HMRC may pay interest on tax paid early or overpaid. For a company, this interest is taxable and must be included as income in the Company Tax Return. Limited companies that suffered CIS deductions as subcontractors claim them back through PAYE and HMRC's repayment claim, not through the Corporation Tax return.

How far back you can claim: the 4-year limit

Claims for overpaid Income Tax must normally be made within 4 years after the end of the tax year they relate to. A tax year runs from 6 April to 5 April.

If you were in Self Assessment and the return can no longer be amended, you can make an overpayment relief claim in writing. It must state that it is a claim for overpayment relief, the tax year, why you think you overpaid, whether you have appealed, the amount, and a declaration signed by you. It cannot be made on a tax return.

How long a refund takes and repayment interest

For other claims, such as P87, P50 or CIS, check HMRC's "When you can expect a reply" tool.

When HMRC pays interest on overpaid tax, the repayment interest rate is the Bank of England base rate minus 1%, with a minimum of 0.5%. Interest on tax you pay late is charged at base rate plus 4%.

Tax refund scams and repayment agents

Repayment agents are firms that claim refunds for you and keep a fee, often a share of the refund. Claiming directly from HMRC is free, and you get 100% of the money. If you use an agent:

• Read how the fee is worked out before you sign. HMRC's standard for agents includes a 14-day cooling-off period.
• The refund can be paid to the agent only if you nominate them on the claim. A nomination is not legally binding and can be withdrawn before HMRC issues the repayment.
• Assignments received by HMRC on or after 15 March 2023 are legally invalid. You cannot sign away your right to the refund.
• On a P87, the nomination is in a separate section. The agent needs an HMRC agent services account and your electronic signature.

Frequently asked questions

Do I need to do anything if HMRC says I am owed a refund?

If your P800 says a cheque will be sent, no. Otherwise claim online, in the HMRC app or in your personal tax account. A message by email or text about a refund is not from HMRC.

How many years back can I claim a tax refund?

Normally 4 years after the end of the tax year. On 12 October 2026 you can claim for 2022/23 to 2025/26. You can also claim for the current year for some reliefs, such as job expenses.

Can I still claim tax relief for working from home?

Not for 2026/27 onwards. For earlier years you can claim only if you had to work from home, not if you chose to.

I was on an emergency tax code. Will I get the money back?

Usually yes. Give your P45 to your new employer. It can take up to 35 days from when you start the job for HMRC to update your code; then the payroll corrects the tax. Anything left is put right after the tax year, often through a P800.

Is my refund paid into a foreign bank account?

Self Assessment refunds are paid only into UK bank accounts. P800 refunds through the app or personal tax account also need a UK account. Otherwise ask HMRC how to receive the refund.

What to prepare

• Your National Insurance number, and your UTR if you are in Self Assessment
• P60s, P45s and final payslips for each job and pension
• Your P800 or Simple Assessment letter, if you have one
• Receipts, flat rate details or a mileage log for job expenses
• UK bank account details for the repayment

0 of 5 ready

One piece of advice

Check your tax code in the HMRC app every time you change job or start a pension. A wrong code is easy to put right early and harder to unpick after the tax year ends.

Test yourself

Law and sources

• GOV.UK: Claim a tax refundWhat you can claim a refund on
• GOV.UK: Tax overpayments and underpaymentsP800 and Simple Assessment letters
• GOV.UK: If you are due a refund (P800)How to claim and timings
• GOV.UK: Simple AssessmentChecking and querying a Simple Assessment
• GOV.UK: Emergency tax codesW1, M1 and X codes
• GOV.UK: Claim back Income Tax when you have stopped working (P50)Who can use P50
• GOV.UK: Repayments and refunds from HMRCP53, P53Z, P55, P50Z, R40, CIS and Corporation Tax
• GOV.UK: Job expenses by post or phone (P87)P87, the £2,500 limit and evidence
• GOV.UK: Working from homeNo relief from 6 April 2026
• GOV.UK: Uniforms, work clothing and toolsWhat qualifies
• GOV.UK: Marriage AllowanceAmount, eligibility, backdating
• GOV.UK: Pension tax reliefHigher rate relief
• GOV.UK: Gift AidHigher rate relief on donations
• GOV.UK: Claim a Self Assessment refundRequest a Repayment and timings
• GOV.UK: Payments on accountReducing payments on account
• GOV.UK: CIS subcontractors: claim back deductionsSelf Assessment and limited companies
• GOV.UK: Foreign income taxed twiceForeign Tax Credit Relief
• GOV.UK: Corporation Tax refund or interestCompany repayments
• HMRC: Interest rates updateRepayment and late payment interest formula
• HMRC manual SACM12155Overpayment relief: 4-year time limit (Schedule 1AB TMA 1970)
• HMRC manual SAM110130Nominations and assignments of repayments
• GOV.UK: Receive repayments on behalf of othersRules for repayment agents
• HMRC: Scam warningHow to spot and report refund scams

This guide explains the rules in general terms as at 12 October 2026. It is not advice for your situation. Rules and rates change.