Who overpays income tax and why it isn't automatically refunded
Millions of UK taxpayers overpay income tax each year — mostly through the PAYE system — but the overpayment doesn't always return automatically. HMRC's reconciliation process runs after the end of each tax year (April 5), and while HMRC does issue P800 notices when its records clearly show an overpayment, its data depends on information it receives from employers, pension providers, and banks. Gaps or late submissions mean some overpayments are simply missed unless you check yourself.
Since 31 May 2024, HMRC stopped sending refund cheques automatically. If you have an overpayment, you must actively claim it — either through your Personal Tax Account or by responding to a P800 notice within 45 days. After 45 days, a cheque is posted to your address (allow 21 more days to arrive), but claiming online gets the money in your bank within 5 working days.
The 4-year deadline — what's open right now
You can claim overpaid income tax for up to 4 tax years back from the current year:
| Tax year | Claim deadline | |---|---| | 2021/22 | 5 April 2026 — this window is now closed for most claims | | 2022/23 | 5 April 2027 | | 2023/24 | 5 April 2028 | | 2024/25 | 5 April 2029 |
If you're reading this after April 2026, focus on 2022/23 and later. Once the 4-year window closes for a tax year, HMRC will not refund it regardless of circumstances.
Step 1 — Log in to your Personal Tax Account
Go to gov.uk/personal-tax-account and sign in with your Government Gateway credentials. If you don't have an account, create one — you'll need your National Insurance number and a recent payslip or P60.
Once in, look for "Check if you paid the right amount of tax." HMRC's records will show any overpayment it has calculated and give you the option to claim.
Step 2 — Respond to a P800 (if you received one)
A P800 tax calculation is HMRC's written notification that you've overpaid or underpaid tax. If you received one by post or in your Personal Tax Account:
- Overpaid: follow the link or instructions in the notice to claim your refund. You have 45 days to claim online; after that HMRC posts a cheque.
- Underpaid: the amount owed will usually be collected through your PAYE code in the next tax year (spread across monthly or weekly payslips), not as an immediate demand — unless it's a large sum.
If you haven't received a P800 but think you've overpaid — don't wait. Check your Personal Tax Account directly or contact HMRC to request a manual review.
Step 3 — Check all four open tax years
Don't just check the most recent year. Common scenarios that cause multi-year overpayments include:
- An emergency tax code that was never corrected
- Retirement or part-year employment
- Two overlapping PAYE jobs
- Taxable benefits coded incorrectly on a P11D
Each year needs a separate claim if you overpaid in multiple years.
Step 4 — The refund process
| Route | Timeframe | |---|---| | Claim online via Personal Tax Account | Paid to your bank in 5 working days | | Do nothing after a P800 notice (45-day window passes) | HMRC posts a cheque; allow 45 + 21 days = ~10 weeks from P800 date |
For claims not triggered by a P800 (i.e., you initiated the check yourself), HMRC processes these manually and typically responds within 4–6 weeks by either crediting your account or writing to you if they need more information.
The refund company trap — avoid it
Tax refund companies (sometimes called tax rebate companies or claims management companies) advertise heavily on social media and Google. They offer to claim your HMRC refund for you — then charge 25–48% of the refund as a fee. The service they provide is exactly what you can do free at gov.uk.
More seriously, some refund companies ask you to sign a deed of assignment — a legal document transferring the right to receive your HMRC refunds to the company, not just for the current claim but for future years too. These assignments can be very hard to cancel and have resulted in taxpayers receiving nothing from legitimate future refunds for years.
HMRC does not partner with or endorse any third-party refund company. Claim directly and keep 100% of your refund.
HMRC scam awareness
HMRC never contacts taxpayers about tax refunds by email, text message, or unsolicited phone call. Any communication claiming you are owed a refund and asking you to click a link or provide bank details is a phishing scam. Forward suspicious emails to phishing@hmrc.gov.uk and suspicious texts to 60599.
How Summon can help
Claiming an HMRC tax refund involves logging into a Government Gateway account, navigating HMRC's self-service portal, and identifying which tax years to check. Summon can help you prepare by gathering the information you need — your National Insurance number, tax codes, P60 details — and walking you through the steps. Because HMRC's Personal Tax Account requires your personal Government Gateway credentials, the final login and submission remain yours to complete. Summon provides guided assistance: getting you ready so the claim itself takes a few minutes rather than an afternoon.
Browse all guides for more UK tax and government service walkthroughs.