How to Claim a UK Tax Refund 2026/27: The HMRC Process
Quick answer
You can reclaim overpaid UK Income Tax for the current and previous 4 tax years. The route depends on why you overpaid: an automatic P800 calculation, an online claim through your Personal Tax Account, Self Assessment, a P87 for job expenses, Marriage Allowance, or a pension lump sum form.
How to claim a UK tax refund, by route
| How you claim | When this route applies |
|---|---|
| P800 tax calculation | HMRC works out at the end of the year that PAYE took too much. If the P800 says you are owed a refund, you claim it online and the money arrives within 5 working days, or you can request a cheque within 6 weeks |
| Personal Tax Account (online) | The general route for claiming back overpaid tax from a job, including where HMRC has not sent a P800. Sign in at gov.uk and claim through your account or the HMRC app |
| Self Assessment | You are registered for Self Assessment. Any over or underpayment is reconciled on your return automatically, so you do not get a separate P800 |
| P87 (employment expenses) | You paid for things you need for your job, such as working from home, fuel, tools or work clothing, and were not reimbursed. Claim the tax relief online or on a postal P87 form |
| Marriage Allowance | You or your partner transferred part of a Personal Allowance. You can backdate a claim to the 2022 to 2023 tax year (6 April 2022) for any year you were eligible |
| P55 (pension lump sum) | You flexibly accessed your pension pot but did not empty it, and will take no further payments this tax year |
| P53Z (pension lump sum) | You flexibly accessed all of your pension pot and are still working or receiving other taxable income |
| P50Z (pension lump sum) | You flexibly accessed all of your pension pot and have stopped working |
Step by step
- 1
Check whether you are owed
Look for a P800 tax calculation letter from HMRC, or sign in to your Personal Tax Account on gov.uk and compare the tax shown against your payslips. A wrong tax code, a changed job or untaxed job expenses are common reasons for overpaying.
- 2
Gather your records
Collect your P60, any P45 from a job you left, recent payslips and receipts for any work expenses. These show how much you earned and how much tax was taken, which is what HMRC checks a claim against.
- 3
Claim through the right route
Claim online through your Personal Tax Account or the HMRC app for an overpayment on your pay. Use a P87 for employment expenses, the Marriage Allowance service to transfer or backdate allowance, or the P55, P53Z or P50Z form for an overpaid pension lump sum.
- 4
Receive the payment
If a P800 says you are owed money, claiming online pays out within 5 working days; a requested cheque takes up to 6 weeks. Keep a record of any reference number so you can check progress on gov.uk.
Overpaying UK Income Tax is common, and the way you claim it back depends on why it happened. PAYE often corrects itself through a P800 tax calculation that HMRC sends after the tax year ends, usually between June and March. Other overpayments - untaxed job expenses, an unclaimed Marriage Allowance, or too much tax on a pension lump sum - need you to start the claim yourself using the right form or your Personal Tax Account. The table above maps each route to the situation it covers.
The time limit matters. You can reclaim overpaid Income Tax for the current tax year and the previous 4 tax years, after which the chance to recover that year is lost. Speed of payment varies too: where a P800 confirms a refund, claiming online pays within 5 working days, while a requested cheque takes up to 6 weeks. Be wary of any text or email promising a refund - HMRC does not notify genuine PAYE refunds that way, so sign in directly at gov.uk rather than following a link.
For the bigger picture on rebates and the deadlines that trigger them, see our guide to UK tax rebates and the new tax year investor checklist. To work out whether a claim is even due, read what a P800 refund letter means, check the status of a claim you have already made with HMRC tax refund check online, and see whether a couple's allowance applies in our Marriage Allowance guide.
Frequently asked questions
How long does a UK tax refund take?
If your P800 says you are owed money and you claim online, HMRC sends it within 5 working days. If you ask for a cheque instead, it takes up to 6 weeks. Where HMRC sends a cheque automatically without you claiming, it arrives within 14 days of the date on the letter.
How far back can I claim a tax refund?
You can claim back overpaid Income Tax for the current tax year and the previous 4 tax years. For example, a Marriage Allowance claim can currently be backdated to the 2022 to 2023 tax year. Once a tax year falls outside the 4-year window, the chance to reclaim that year is lost.
How do I know if HMRC owes me money?
HMRC sends a P800 tax calculation letter, usually between June and March, if PAYE has taken the wrong amount over the year. You can also check your Personal Tax Account on gov.uk against your P60, P45 and payslips. A wrong tax code is one of the most common reasons for overpaying.
Is an HMRC tax refund text or email genuine?
Treat any text or email saying you are due a tax refund with caution. HMRC notifies genuine PAYE refunds by post (the P800) or through your Personal Tax Account, not by unsolicited text or email with a link to claim. Do not click links in unexpected refund messages; sign in directly at gov.uk instead.
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.