In this section:
- Reclaiming tax if you've overpaid through your job
- Claim back tax if you've had too much deducted from your pension
- Tax return corrections and refunds
- Claiming a tax refund when you stop work
- Claiming back overpaid National Insurance contributions
- Claiming back Income Tax on behalf of someone who has died
- Getting tax-free interest on savings or claiming tax back
- Reclaiming tax on purchased life annuity income
- Understanding your tax refund
Reclaiming tax if you've overpaid through your job
Sometimes when you're working you can end up paying too much Income Tax particularly if you change jobs often or have more than one job at the same time. If you think you've paid too much tax you can take some simple steps to apply for a refund.
When might you have overpaid tax through your job?
You may have paid too much tax if:
- you started a new job and had an emergency tax code for a while
- your employer was using the wrong tax code
- you were only employed for part of the year
- you're a student who only worked at holiday times and didn't complete form P38S Student Employees
- you had more than one job at the same time
- other income you have which we tax through your tax code, eg savings/investment income has reduced since you last told us about it - which means the amount of income included in your tax code is too high
- you stopped working and didn't get any taxable earnings or benefits for the rest of the year
- your circumstances changed - for example you changed from full to part-time working or became self-employed
PAYE (Pay As You Earn) and tax codes
Your tax code is issued by your Tax Office and based on information we have about your income and entitlement to allowances. You'll find it on your PAYE Coding Notice (it’s usually sent to you before the start of the tax year and it may also be sent to you at other times if something has changed but not everyone gets one), your P45 or your payslip. It tells your employer how much tax to deduct from your wages before you get paid. This way of paying tax is called PAYE. If you have several jobs or work and get a pension you may have more than one tax code. It's important to know what your tax code means so that you can check that you are paying the right amount of tax.
If you have more than one tax code
Understanding your PAYE Coding Notice
How to reclaim PAYE overpayments - this year
How you reclaim this year's tax will depend on your circumstances.
If you're an employee
Tell your employer's Tax Office why you think you've paid too much tax. They may already have everything they need to check your claim. If not, they'll tell you what documents to send. You may get a new tax code, so any refund will be included with your wages.
If you've become unemployed or retired
If you've been working but have recently become unemployed or retired read our guide below to find out how to claim your tax refund.
How to claim a tax refund when you stop working
How to reclaim PAYE overpayments - previous years
Write to your Tax Office and include any relevant documents about your earnings during the tax year for which you're claiming, such as:
- P60, P45
- information about your employment and benefit history
We will look into your query, work out how much we owe you and send you a refund in the post.
The time limit for making a claim is no later than 31 January five years after the end of the tax year (5 April) in which the overpayment was made. For example, a claim for the tax year 2002-03 ending 5 April 2003 must be made by 31 January 2009.
How to reclaim overpaid Self Assessment tax
If you think you've paid too much tax under Self Assessment read the guide below to find out how to reclaim it. If you're due tax back we'll make a repayment either by putting it in your Self Assessment account to set against future tax bills or by bank transfer or cheque.
Reclaiming tax through Self Assessment - find out more
