Where your UK tax refund comes from and how to claim it

A UK tax refund happens when you have paid more income tax to HMRC (Her Majesty's Revenue and Customs) than you actually owed for the tax year. This occurs most often if your employer deducted too much from your wages, you worked for multiple employers in one year, or you stopped work partway through. HMRC will not send you a refund automatically — you have to tell them you overpaid, and the process depends on whether you are employed, self-employed, or both.

The fastest route for employees is through your employer's payroll system if you catch the error in the same tax year. If you discover the overpayment after the year ends (6 April to 5 April), you will need to contact HMRC directly. Self-employed people and those with complex tax situations must file a Self Assessment tax return, even if they do not normally need to.

Key Takeaways

  • Employees can ask their employer to adjust their tax code mid-year if they spot an overpayment, which stops future deductions and is faster than waiting for a refund.
  • After the tax year ends, you must contact HMRC through your online tax account, by phone, or by post — they do not process refunds without a claim from you.
  • Self-employed people and anyone with income HMRC does not know about must file a Self Assessment return to claim a refund.
  • HMRC processes most refunds within four to six weeks of receiving your claim, though complex cases can take longer.
  • You can track your refund status through your online HMRC account once you have submitted a claim.

Claiming a refund if you are employed

If you are an employee and you think your employer has taken too much tax, the first step is to check your payslip and P60 (the annual tax certificate your employer sends you by 31 May after the tax year ends). Look at the tax code printed on your payslip — this is a number and letter combination like 1257L that tells your employer how much to deduct. If the code is wrong, your employer can correct it immediately, which stops the overpayment from continuing.

Contact your employer's payroll department and explain the overpayment. They can request a new tax code from HMRC on your behalf. If your employer corrects the code before the end of the tax year, you may not need to claim a refund at all — the adjustment will happen through your remaining paychecks. If the tax year has already ended, or if your employer cannot or will not help, you will need to contact HMRC yourself.

To claim a refund after the tax year ends, log into your HMRC online account (you can set one up at www.tax.service.gov.uk if you do not have one). Select "Income Tax" and then "Check your income tax" to see what HMRC recorded for that year. If the tax shown is higher than it should be, you can submit a claim through the same account. HMRC will ask you to explain why you overpaid — for example, "I worked for two employers and one did not know about the other" or "I left my job on 30 September and my employer deducted tax for the full year."

Claiming a refund if you are self-employed or have multiple income sources

If you are self-employed, you must file a Self Assessment tax return to claim any refund. You cannot contact HMRC and ask for a refund without one. The same applies if you have income from sources HMRC does not automatically know about — rental income, freelance work, investment income, or a second job your main employer does not know about.

You can file your Self Assessment return online through your HMRC account, or you can use tax software that connects to HMRC (such as TurboTax, Sage, or Xero). The deadline to file for the 2023–24 tax year is 31 January 2025. If you file after that date, you will face a penalty. When you file, HMRC will calculate whether you owe tax or are owed a refund. If you are owed money, HMRC will process the refund automatically once your return is accepted.

If you have not filed a Self Assessment return before, you must first register for Self Assessment. You can do this online at www.tax.service.gov.uk or by calling HMRC Self Assessment on 0300 200 3310. Registration must happen by 5 October following the end of the tax year in which you first had self-employed or other untaxed income.

How long a refund takes and how to track it

HMRC aims to process refunds within four to six weeks of receiving your claim or Self Assessment return. However, this is not a may provide — complex cases, missing information, or high refund amounts can take longer. If HMRC needs to verify your claim, they may contact you by post or through your online account to ask for evidence (such as payslips, P60s, or bank statements).

Once you have submitted a claim through your online HMRC account, you can check the status by logging back in and viewing your "Income Tax" section. You will see a message showing whether your claim is being processed, whether HMRC has requested more information, or whether your refund has been approved. If you filed a Self Assessment return, the status will appear in your account once HMRC has processed it.

Refunds are paid directly into the bank account HMRC has on file for you. If you have changed banks since you last dealt with HMRC, update your account details before submitting your claim. You can do this through your online account under "Personal details" or by calling HMRC.

What to do if HMRC asks for more information

If HMRC contacts you asking for evidence to support your refund claim, respond within the timeframe they give you (usually 30 days). Common requests include copies of payslips, P60s, letters from your employer confirming your employment dates, or bank statements showing deposits from your employer.

Gather these documents and send them to HMRC through your online account if the option is available, or by post to the address HMRC provides in their letter. Keep a copy for your own records. If you cannot find a document, explain this in your response — for example, if your employer has closed and you cannot get a payslip, say so. HMRC will work with what you can provide.

If you disagree with HMRC's decision on your refund claim, you can appeal. HMRC will explain how to do this in their letter. You have 30 days to submit an appeal, and you can ask for a review before going to a formal tribunal.

Refunds for employees who left the UK

If you worked in the UK but have now left and are not a UK resident, you can still claim a refund for overpaid tax. However, the process is different. You cannot use the standard online HMRC account if you do not have a UK address. Instead, you must contact HMRC by post or phone and request a claim form.

Write to HMRC at the address for your tax office (you can find this on any previous correspondence or by calling 0300 200 3310). Include your name, date of birth, National Insurance number, and an explanation of why you overpaid tax. HMRC will send you a form to complete and return. Refunds to overseas bank accounts can take longer — typically eight to twelve weeks — because HMRC must arrange an international transfer.

Frequently Asked Questions

Can I claim a refund for a tax year that ended more than four years ago?

HMRC can only refund tax from the current tax year and the previous three complete tax years. If you overpaid more than four years ago, you cannot claim it back. However, if HMRC made an error (for example, they applied the wrong tax code), they may be able to go back further. Contact HMRC to ask about your specific situation.

What if my employer has gone out of business and I cannot get a P60?

You can still claim a refund without a P60. Write to HMRC explaining that your employer has closed and you cannot obtain the document. Provide any payslips you have kept, or a letter from the employer (if you can get one) confirming your employment dates and final salary. HMRC will work with the information available.

Do I have to pay tax on the refund itself?

No. A tax refund is not income — it is money you overpaid being returned to you. You do not pay tax on it, and you do not need to report it as income on a future tax return.

How do I claim a refund if I do not have an online HMRC account?

You can create an account at www.tax.service.gov.uk using your National Insurance number and postcode. If you cannot access online services, call HMRC on 0300 200 3310 and ask them to send you a paper claim form by post.

Will HMRC refund overpaid National Insurance contributions as well as income tax?

National Insurance and income tax are separate. HMRC handles income tax refunds. For National Insurance refunds, you must contact the National Insurance contributions office separately. Call 0300 200 3500 to ask about overpaid National Insurance.