How do I Claim my HMRC Tax Refund?

To claim an HMRC tax refund, you submit a claim through your personal tax account, by postal P87, through self assessment, or by using form P85 or P50 depending on your situation.

Some refunds are paid automatically through PAYE when HMRC issues a P800 calculation — no claim needed. Others need you to apply, with evidence, within four years of the tax year end.

HMRC wants to pay back tax you’ve overpaid — they just need your help to do it, by following the right process for your situation. This guide explains which route applies to you and what to send with your claim.

Tax overpayments are common. Students, pensioners, part-time workers, people on emergency tax codes, and anyone who changed jobs mid-year are the most likely to overpay. Many don’t claim simply because they don’t realise they’re owed money.

HMRC sets a four-year time limit on claims, counted from the tax year end. After that, the overpayment stays with the treasury — so check your records sooner rather than later.

Quick answers covered in this guide:

• Which form to use for your situation (P87, P85, P50, P800, or self assessment).
• When the personal tax account is the fastest route — and when it isn’t an option.
• What evidence HMRC needs since the October 2024 rule change.
• How long an HMRC tax refund takes to be paid.
• How to spot a tax refund scam and what to do about it.

Why you might be owed a tax refund

Tax overpayments happen more often than people realise. The most common triggers fall into two groups — the type of tax involved, and your personal situation.

By the type of tax or income:

• Your tax code was incorrect for part or all of the year.
• You paid too much tax on pension payments or a pension lump sum.
• You incurred qualifying work expenses that your employer didn’t reimburse.
• You made charitable donations through Gift Aid.
• You paid tax on savings interest that should have been covered by the personal savings allowance.

By your situation:

• You stopped working partway through the tax year.
• You’re a student who only worked during holidays.
• You work casual or irregular hours and the PAYE system assumed consistent income.
• You worked more than one job and your personal allowance wasn’t allocated correctly.
• You started a new job without a P45 and were placed on an emergency tax code.
• You recently left the UK and overpaid tax in your final months.

Most overpayments happen because you didn’t receive your full tax-free personal allowance or your tax code was wrong during the year. Some refunds are paid automatically through PAYE — others need a claim.

How automatic refunds are paid by HMRC

In some cases HMRC sends you a P800 tax calculation letter after the tax year ends (5 April) if they find you’ve overpaid. The letter explains how the refund is paid — by bank transfer or cheque.

HMRC’s calculations aren’t perfect every time. Check the figures against your own records, such as your P60 or P45.

If an overpayment is spotted during the tax year, your employer refunds it through your salary. This usually happens after they process your P45, starter checklist, or a new tax code from HMRC.

Income types that can qualify for a refund

Several income sources can trigger a refund. The list below isn’t exhaustive but covers the most common:

• Employment income — the most common source of refunds, through PAYE.
• Pension income — both state and private pensions, particularly when emergency tax codes are applied to lump sums.
• Dividend income above the tax-free dividend allowance.
• Savings interest above the personal savings allowance.
• Rental income, where rental income has been included in your tax code.
• Self-employment income — where payments on account exceeded your actual tax liability.
• Foreign income — where double taxation agreements mean you can reclaim tax paid both in the UK and abroad.

HMRC tax refund claim process

Each type of refund has its own process. Giving HMRC what they need first time helps them process your refund quickly — a complete claim moves through faster than one that prompts follow-up questions.

Tax relief on work-related expenses has stricter rules than most other refund types.

Claims fall short most often when the evidence is missing, or when the expense doesn’t fit HMRC’s rules for allowable employment costs. Getting both right means HMRC has what it needs to pay.

The £2,500 threshold: online claim, postal P87, or self assessment?

There are three routes for claiming a tax refund on work expenses. The right one depends on how much you’re claiming for in a single tax year.

1. Online claim — under £2,500 per tax year. Submit through your personal tax account. The fastest option for most employees and the most popular route.
2. Postal P87 — under £2,500 per tax year. Download the P87 form, fill it in, and send it to HMRC by post. Best for anyone without digital access or who prefers paper records.
3. Self assessment — over £2,500 in any single tax year. You must register for self assessment and claim the relief on your tax return. Neither online claim nor postal P87 is available above £2,500.

The online claim and the postal P87 cover the same employment expenses relief and follow the same allowable expenses rules — the difference is the submission method, not what you’re entitled to claim.

Where only one year of a multi-year claim exceeds £2,500, that year goes through self assessment. The other years can stay as an online claim or a postal P87 if each one falls under the threshold.

Registering for self assessment commits you to filing annual returns going forward, until HMRC formally removes you from the system.

Contact HMRC to come out of self assessment once a one-off claim is settled, if ongoing returns aren’t appropriate for you.

Claiming refunds for previous tax years

Under PAYE you can claim tax refunds for up to four years after the end of the tax year. Current claim deadlines:

• Tax year 2020/21: claim by 5 April 2025
• Tax year 2021/22: claim by 5 April 2026
• Tax year 2022/23: claim by 5 April 2027
• Tax year 2023/24: claim by 5 April 2028

If you’ve overpaid in more than one of the last four tax years, you can combine all the years into a single cumulative claim.

Gather the right documents before you start

HMRC needs evidence to release your refund — it’s how they confirm the figures and protect against fraud.

The same evidence is needed whether you claim online, by postal P87, or through self assessment. Having everything ready before you start means HMRC can sign your claim off in one go.

Core documents to have ready:

• P60: Your P60 shows the tax you paid on your salary across the tax year. Your employer must provide it by 31 May each year if you were employed on 5 April. Lost your P60? Ask your employer for a duplicate marked ‘duplicate’, or view the same data online through your HMRC app or personal tax account.
• P45: When leaving a job, you receive a P45 recording your pay and tax in the current tax year. Keep Part 1A for your records. Lost it? Ask your former employer for a statement of earnings on company letterhead.
• Bank statements: Evidence of income and expense payments. HMRC may request these, especially for claims involving savings interest.
• Dividend certificates: A consolidated tax certificate (CTC) shows your dividend income for the year. Essential for dividend income claims and for self assessment.

Work expenses claims — extra evidence required: The same evidence is needed whether you claim online through your personal tax account or by postal P87.

• Receipts or evidence showing payments for professional fees or union subscriptions.
• For travel: mileage logs with start/end postcodes, plus payslips or an employer statement confirming any mileage payments received.
• For accommodation or meals: receipts showing dates and establishment name with address.
• For home working: your employment contract confirming home working is mandatory.

Since October 2024, you must submit supporting evidence with your work expenses claim, whether you’re claiming online through your personal tax account or by postal P87.

Flat rate deductions, such as the standard uniform allowance, are exempt from this evidence requirement.

Acceptable evidence includes receipts, mileage logs, employer letters confirming the expense was a job requirement, and union or professional body subscription confirmations.

The online route lets you upload these directly; the postal route needs them included with the P87 form.

As the person claiming, the records are yours to provide. HMRC can sometimes work from estimated figures if records are incomplete, though a complete set of evidence is the smoother route.

P87 for expenses of employment

The P87 is the form for claiming tax relief on employment expenses where the total is under £2,500 per tax year.

There are two ways to claim P87 expenses relief: through your personal tax account online, or by downloading the postal P87 form and sending it to HMRC.

Both routes follow the same allowable expense rules and the same £2,500 per tax year limit.

Both the postal P87 form and the full HMRC guidance on allowable expenses sit on the GOV.UK tax relief for employees page.

P85 leaving the UK

Form P85 is for people leaving the UK who want to claim a tax refund or inform HMRC about a residency change. Submit it before or shortly after leaving — postal submission is required if you haven’t left yet. Include parts 2 and 3 of your P45.

HMRC doesn’t currently offer international bank transfers for P85 refunds, so keep a UK bank account open temporarily. The postal P85 form is on GOV.UK.

P50 when you stop working

Use form P50 if you’ve stopped working in the current tax year and don’t expect to work or receive taxable benefits for at least four weeks.

This covers retirement, unemployment, and returning to full-time education. The postal P50 form is on GOV.UK.

How to claim by what you’re claiming for

The form you need depends on what you’re claiming. The list below maps the most common situations to the right route.

• Work expenses (uniform, mileage, tools, professional fees): If your claim is under £2,500 for the tax year, apply online through your personal tax account or by sending a postal P87 form to HMRC. Above £2,500, claim through self assessment.
• Marriage allowance: Apply online through your personal tax account, or by post on the UK marriage allowance page. The non-taxpaying partner makes the application. HMRC’s Income Tax helpline (0300 200 3300) accepts phone applications.
• Working from home (where required by your employer): Apply online through your personal tax account, by postal P87, or by self assessment depending on the amount. Eligibility rules are on the UK working from home page.
• Leaving the UK: Use form P85, ideally submitted before or shortly after you leave. Include parts 2 and 3 of your P45. P85 is a standalone form — it is not submitted through the personal tax account.
• Stopped working partway through the tax year: Use form P50 if you’ve stopped and don’t expect another job or taxable benefit for at least four weeks. P50 is a standalone form, submitted separately from the personal tax account.
• Automatic refunds (P800): No claim is needed if HMRC has already sent a P800 calculation. Follow the instructions on the letter, or claim faster through your personal tax account or the HMRC app if the letter says you can.

Claiming through your personal tax account or HMRC app

For work expense claims under £2,500, the personal tax account is the online route to the same expenses relief covered by the postal P87. Claiming online avoids the need to download, complete and post the paper form.

After signing in on GOV.UK to your personal tax account (PTA), you can check tax details, submit claims, and track refund status. The PTA shows employment income and Income Tax paid for the previous five years.

The HMRC app offers the same functionality. Download it from Google Play or the App Store, sign in with your Government Gateway ID, then use a 6-digit PIN, facial recognition, or fingerprint for quicker access.

Refunds claimed through the app are paid by BACS, usually faster than a postal cheque.

For regular ongoing expenses, such as annual professional fees or recurring uniform costs, HMRC can adjust your tax code after your first successful claim.

You then pay less tax each month going forward, rather than claiming a refund every year.

Check your tax code after a successful claim to confirm the adjustment shows as an increase in your tax-free allowance.

What happens after you submit your claim

Processing time varies with HMRC’s workload and the complexity of each case. Tax refunds typically take between 5 days and 8 weeks, depending on:

• Submission method: online claims are processed faster than postal ones.
• Time of year: processing slows around the January self assessment deadline.
• Complexity: straightforward claims are resolved faster.

Tracking your claim: You can monitor refund progress in three places — the “Where’s My Reply” tool on GOV.UK shows expected response times, your personal tax account shows current refund status, and the HMRC app gives real-time updates.

Online claims through the personal tax account are usually paid within five working days of HMRC’s confirmation. Cheques sent automatically after a P800 calculation arrive within 14 days of the letter date.

Security checks:

HMRC runs routine security checks on all refund requests — these protect taxpayers from fraud, so they’re a feature, not an obstacle. If HMRC writes asking you to verify your identity, it doesn’t mean anything is wrong — genuine claims get flagged too. Responding promptly keeps your refund moving.

If a claim is sent back, the most common reasons are missing evidence, expenses that don’t fit the “wholly, exclusively and necessarily” test for employment, or items already reimbursed by an employer. The notice from HMRC explains what didn’t fit and what they need — in most cases you can fix the issue and resubmit.

Watch out for tax refund scams

Scammers know HMRC issues refunds, and they take advantage of that. Knowing what HMRC actually does — and what it doesn’t — makes fake messages easy to spot.

HMRC doesn’t contact taxpayers about refunds by text, email, or phone call asking for personal or banking details. Genuine HMRC emails end in @hmrc.gov.uk.

If you receive a suspicious message claiming to be from HMRC, forward emails to [email protected] and text messages to 60599. Don’t click any links or reply with your details.

If in doubt, log into your personal tax account directly via GOV.UK — any genuine HMRC message also shows there.

If you’ve received a P800 refund letter

If HMRC determines you’ve overpaid, they can send a P800 tax calculation letter and update your online tax account with the same information. Check the letter carefully — it tells you which of these options applies:

• Claim online by bank transfer (you’ll need your National Insurance number and P800 reference).
• Claim through your personal tax account.
• Claim through the HMRC app.

Online claims are usually paid within five working days. If the P800 says HMRC plans to send a cheque automatically, you should receive it within 14 days of the letter date — no further action is needed.

HMRC tax refund — frequently asked questions

Short answers to the questions readers ask most often. Some recap key points from the guide above, others cover topics the main guide doesn’t go into

How long does an HMRC tax refund take?

Most refunds land somewhere in the 5-day to 8-week window. Online routes — the personal tax account, the HMRC app, or self assessment online — sit at the faster end. Postal P87 and P85 claims take longer because HMRC handles them manually. January is the slowest month because the self assessment deadline soaks up processing capacity, so timing a non-urgent claim outside that window often helps.

Does HMRC pay tax refunds automatically?

Sometimes — it depends on what triggered the overpayment. If HMRC spots it from PAYE data after the tax year closes, you’ll get a P800 calculation letter and the refund is paid without a claim. Anything HMRC can’t see from payroll alone (work expenses, marriage allowance, leaving the UK) needs you to make a claim with the appropriate form.

How do I check my HMRC tax refund status?

There are three places to look. Your personal tax account on GOV.UK shows current claim status in the Income Tax section. The HMRC app pushes a notification when the status updates, which is the easiest route for tracking on a phone. For postal claims, GOV.UK’s “Where’s My Reply” tool gives an expected response date. If a claim has clearly stalled past the quoted timescale, HMRC’s Income Tax helpline is the next step.

Can I claim a tax refund without a P60 or P45?

Yes. Missing paperwork doesn’t stop a claim going in. Your current or previous employer can issue a replacement P60 or a formal pay-and-tax statement to cover the gap. For most refund types, the figures already held inside your personal tax account are accepted by HMRC as evidence on their own.

How far back can I claim a tax refund?

Four years from the close of the tax year in question. A 2021/22 overpayment (where the tax year closed on 5 April 2022) has to be claimed before 5 April 2026 — after that the right to reclaim is gone. There’s no late-claim extension available, even where HMRC made the original error.

Why was my tax refund claim rejected?

Usually because something on the form needs clarifying, not because you’ve done anything wrong. The common triggers are a receipt that’s gone astray, an expense category that doesn’t pass the employment-relief tests, or a cost an employer covered without you realising. Read the rejection notice, fix the specific point it raises, and put the claim back in.

How much can I claim back from HMRC?

The amount varies wildly. For uniform laundry, the flat-rate allowance is small — typically £60 per year. For mileage, professional fees, or higher-value work tools, claims can reach hundreds or thousands of pounds. The cap on what counts as a P87 expenses claim is £2,500 per tax year; anything above that goes through self assessment. The relief is given at your marginal rate of tax — so a basic-rate taxpayer gets back 20% of the qualifying amount.

Is an HMRC tax refund taxable?

No. A tax refund is your own money being returned because too much was taken in the first place — it isn’t fresh income, so it doesn’t get taxed again. The refund won’t appear as taxable earnings on your next P60 or tax return. The one exception is interest HMRC sometimes adds to very delayed refunds, which is treated as savings income.