Self Assessment UK: Registration, Filing, Payments on Account and PenaltiesHow to Claim Tax Back from HMRC
Step-by-step guide to claiming tax refunds. When you're owed money, how to check, and the different ways to claim tax back from HMRC.
A complete guide to checking if you’re owed tax back and how to claim it.
Common Reasons for Tax Refunds
When You Might Be Owed Money
| Situation | Why You’re Owed |
|---|
| Left job mid-year | May have overpaid |
| Wrong tax code | Too much deducted |
| Emergency tax | Temporary higher rate |
| Multiple jobs | Allowance not split right |
| Pension contributions | Relief not given |
| Work expenses | Not claimed |
| Marriage allowance | Not claimed |
| Started/stopped work | Part-year earnings |
Check Your Situation
| Scenario | Likely Refund? |
|---|
| Worked part of year | Yes |
| Tax code has ‘W1’ or ‘M1’ | Possibly |
| Changed jobs | Possibly |
| First UK job | Check emergency tax |
| Made Gift Aid donations | Possibly (higher rate) |
Step 1: Check If You’ve Overpaid
Using Your P60
| What to Check | Details |
|---|
| Total pay | Box showing gross pay |
| Total tax paid | Tax deducted in year |
| Compare to | What you should pay |
Simple Check
| Calculate | Amount |
|---|
| Your total earnings | £_____ |
| Personal allowance | -£12,570 |
| Taxable income | £_____ |
| Tax due (20% on first band) | £_____ |
| Tax actually paid (P60) | £_____ |
| Difference | Potential refund |
Online Calculator
| Resource | Use |
|---|
| HMRC tax calculator | gov.uk/estimate-income-tax |
| Enter your earnings | Get expected tax |
| Compare to P60 | See difference |
Step 2: Set Up Personal Tax Account
Why You Need It
| Benefit | Details |
|---|
| See tax records | All in one place |
| Check tax code | Is it correct? |
| Claim refunds | Some claims online |
| Track claims | See progress |
How to Set Up
| Step | Action |
|---|
| 1 | Go to gov.uk/personal-tax-account |
| 2 | Click ‘Sign in’ |
| 3 | Create Government Gateway account |
| 4 | Verify identity |
| 5 | Access your records |
Claiming Methods
Method 1: Personal Tax Account
| Best For | Process |
|---|
| Simple overpayments | Log in |
| Tax code issues | Check codes |
| Recent years | Request review |
Method 2: Phone HMRC
| Contact | Details |
|---|
| Number | 0300 200 3300 |
| Hours | Mon-Fri 8am-6pm |
| Have ready | NI number, P60 |
| Form | Use For |
|---|
| P50 | When you stop work |
| P53 | Small pension lump sums |
| P55 | Flexible pension access |
| P87 | Work expenses |
Method 4: Self Assessment
| Required If | |
|---|
| Self-employed | |
| High earner | |
| Multiple income sources | |
| Already file one | |
Specific Claim Types
Work From Home Tax Relief
| What | Details |
|---|
| Amount | £6/week (no receipts) |
| Or | Actual costs (with receipts) |
| Claim | Via P87 or Self Assessment |
| Worth | ~£62/year (basic rate) |
How to Claim WFH
| Step | Action |
|---|
| 1 | Go to gov.uk/tax-relief-for-employees |
| 2 | Select ‘Working from home’ |
| 3 | Follow online claim process |
| 4 | HMRC adjusts tax code |
| Expense | Flat Rate |
|---|
| Uniform upkeep | £60/year typical |
| Tools | Varies by trade |
| Professional subscriptions | Actual cost |
| Industry | Annual Allowance |
|---|
| Healthcare | £125 |
| Engineering | £140 |
| Construction | £140 |
| Retail | £60 |
How to Claim Expenses
| Step | Action |
|---|
| 1 | Go to gov.uk/tax-relief-for-employees |
| 2 | Select expense type |
| 3 | Complete P87 online |
| 4 | Receive refund or code change |
Pension Tax Relief
| Situation | Action |
|---|
| Workplace pension (relief at source) | Auto for basic rate |
| Higher rate taxpayer | Claim extra via SA |
| SIPP contributions | Claim if not automatic |
Marriage Allowance
| What | Details |
|---|
| Transfer | Up to £1,260 to spouse |
| If | One earns under £12,570 |
| Worth | Up to £252/year |
| Backdate | Up to 4 years |
How to Claim
| Step | Action |
|---|
| 1 | Go to gov.uk/marriage-allowance |
| 2 | Check eligibility |
| 3 | Apply online |
| 4 | HMRC adjusts both codes |
Emergency Tax Refunds
Signs of Emergency Tax
| Indicator | Meaning |
|---|
| Tax code ‘BR’ | All taxed at basic rate |
| Tax code ‘OT’ | No allowance |
| ‘W1’ or ‘M1’ | Week 1/Month 1 basis |
| Much higher deductions | Than expected |
How to Fix
| Step | Action |
|---|
| 1 | Give new employer P45 |
| 2 | Or complete starter checklist |
| 3 | Wait for code to correct |
| 4 | Overpaid tax refunded in wages |
| 5 | Or claim refund if left job |
After You’ve Left a Job
| Use When | You’ve |
|---|
| Stopped working | |
| Not claiming benefits | |
| Not starting new job soon | |
How to Claim
| Step | Action |
|---|
| 1 | Get form P50 from gov.uk |
| 2 | Complete with P45 details |
| 3 | Post to HMRC |
| 4 | Receive refund |
If Starting New Job
| Situation | Action |
|---|
| Give P45 | To new employer |
| Tax code updated | Automatically |
| Any overpayment | Refunded in wages |
How Refunds Are Paid
Payment Methods
| Method | Timeframe |
|---|
| Through wages | Next pay run |
| Bank transfer | If requested |
| Cheque | 5-6 weeks typical |
| Tax code adjustment | Spread over year |
Chasing Your Refund
| If Delayed | Action |
|---|
| Check online | Personal Tax Account |
| After 6 weeks | Phone HMRC |
| Have reference | From claim |
Time Limits
How Far Back?
| Filed By | Can Claim From |
|---|
| 2026/27 | 2022/23 onwards |
| 2025/26 | 2021/22 onwards |
| Older years | Too late |
Don’t Delay
| Reason | Action |
|---|
| Older refunds lost | Check all 4 years |
| Money waiting | Claim now |
| Interest-free | To you |
Summary
| Claim Type | Method |
|---|
| Tax code wrong | Personal Tax Account |
| Left job mid-year | P50 form |
| Work expenses | P87 online |
| Marriage allowance | gov.uk application |
| Higher rate pension relief | Self Assessment |
| Step | Action |
|---|
| 1 | Check P60 vs expected tax |
| 2 | Set up Personal Tax Account |
| 3 | Identify claim type |
| 4 | Use appropriate method |
| 5 | Track and receive refund |
You Might Also Find Useful