If you think you've paid too much tax, how you claim a refund depends on your circumstances.

Sometimes HM Revenue and Customs will send you a refund straight away.

But if you’ve overpaid tax and started a new job, they’ll usually ask your employer to pay it back to you.

If you’ve paid too much tax on a pension, your pension provider may pay back the tax to you.

You can claim a tax refund if you’ve overpaid in the current tax year or any of the previous 4 tax years.

How to claim

Call or write to HM Revenue and Customs (HMRC) and explain why you think you've overpaid.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Textphone: 0300 200 3319
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

If you want to write to HMRC, tell them in your letter:

• your National Insurance number
• about the jobs you had or State benefits you were getting at the time

Send documents like your P45 or P60 from your employer to HMRC too if you’ve got them.

HMRC will write back to you. They will either:

• send you a refund by cheque
• tell you why you're not due a refund

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

You were made redundant

Call HM Revenue and Customs (HMRC) if you’ve overpaid tax because of your redundancy payment. They may be able to refund you before the end of the tax year.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Textphone: 0300 200 3319
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You weren't made redundant

You can't get a tax refund straight away if you're getting any of the following:

• Jobseeker's Allowance
• Employment and Support Allowance
• Carer’s Allowance
• Incapacity Benefit, if you’ve been getting it for more than 28 weeks

Give the Jobcentre Plus parts 2 and 3 of your form P45. If you've overpaid tax, you may get a refund either:

• at the end of the tax year
• when you start a new job

If you're out of work for less than 4 weeks, you'll get a tax refund through your wages from your new job - you can't claim one.

Fill in form P50 and post it to HMRC if you're not claiming the benefits above and not going to work for at least 4 weeks (eg you're retired, still looking for a job or returning to study).

Download 'Form P50' (PDF, 41KB)

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

Too much tax taken from your pension

Call HM Revenue and Customs (HMRC) and tell them why you think you've overpaid.

HMRC Income Tax enquiries

Telephone: 0300 200 3300
Textphone: 0300 200 3319
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You’ve retired and only get the State Pension

Fill in form P50 and post it to HMRC.

Download 'Form P50' (PDF, 41KB)

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

You bought an annuity before April 2007

Until April 2007 all retirement annuities were paid with tax taken off. If your income was low enough and you were a non-taxpayer, you needed to fill in form R89 - ‘Application to receive an annuity without tax taken off’.

You may have paid too much tax if you did not fill in form R89. You can’t reclaim any tax you overpaid before April 2007.

You bought an annuity after April 2007

Tax on an annuity bought after April 2007 is paid through PAYE - the same as a company or personal pension.

Call HMRC if you think you’ve overpaid tax from April 2007 onwards.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You've taken your pension as a lump sum

You may have paid too much tax if you've taken your pension(s) as a lump sum instead of a monthly payment (called 'trivial commutation').

If you fill in a Self Assessment tax return each year, you’ll get a refund when you’ve sent your return.

If you don’t, fill in form P53 and post it to HMRC.

Download 'Form P53' (PDF, 381KB)

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

Call HMRC to request a copy of the form.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You can correct your latest return if you’ve made a mistake on it and paid too much tax.

HM Revenue and Customs (HMRC) will send you a refund.

If you’ve overpaid on an earlier tax year’s return, write to HMRC and explain why you think you’ve overpaid. You can claim back an overpayment up to 4 years after the end of the tax year you overpaid for.

HM Revenue and Customs
Self Assessment
PO Box 4000
Cardiff
CF14 8HR

HM Revenue and Customs (HMRC) will usually send repayments within 2 weeks, but it may take longer in some cases.

You should wait 4 weeks after making an online claim and 6 weeks after making a postal claim before contacting HMRC about the payment.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Textphone: 0300 200 3319
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges