This information applies to England, Wales, Scotland and Northern Ireland
A tax refund is a refund of tax which has been overpaid. There are a number of reasons why tax may have been overpaid, including:
For more information about emergency PAYE codes, see The Pay As You Earn (PAYE) system. For more information about wrong tax codes, see Pay As You Earn (PAYE): common problems.
If you overpay tax under PAYE or self assessment, you can make a claim for a refund.
For more information about claiming a tax refund for overpayments made through your job, or if you become unemployed, see the HMRC website at: www.hmrc.gov.uk . For more information about claiming a refund after leaving your job, go to the HMRC website at: www.hmrc.gov.uk.
If you are on strike, a refund will only be paid to you either when you leave the job or when you go back to work. You will not get a refund at the end of the financial year.
For more information about wrong tax codes, see Pay As You Earn -.(PAYE): common problems. For more information about how benefits are taxed, see Tax-free and taxable income.
An overpayment of income tax may arise following a death. For more information about claiming back income tax on behalf of someone who has died, go to the HMRC website at: www.hmrc.gov.uk. If a refund of tax is made, it is counted as part of the estate of the person who has died.
You may pay too much tax on savings interest. If so, you can make a claim for a refund. You can get more information about getting interest tax-free and claiming a refund on tax overpaid on interest at the HMRC website. Go to: www.hmrc.gov.uk.
You may pay too much tax on your pension or when you cash in a small pension. You can get more information about claiming a refund on tax overpaid on a pension at the HMRC website. Go to: www.hmrc.gov.uk
If you pay all your tax under PAYE, you can claim a refund within five years of 31 January following the end of the tax year in which tax was overpaid. The tax year runs from 6 April one year to 5 April the next year.
This time limit is due to change from 1 April 2012.
If you complete a self assessment tax return, you must claim any refund you think is due within four years of the end of the tax year in which the tax was overpaid.
If you think you might be entitled to a refund, claim now so that you don’t lose the right to claim.
You can find examples of the deadlines for claiming a refund on the HM Revenue and Customs website at www.hmrc.gov.uk for self assessment taxpayers, and at www.hmrc.gov.uk for PAYE tax payers.
HMRC must pay interest on a tax refund if the repayment is made after 31 January following the end of the tax year in which you overpaid the tax.
For more information about the rates of interest go to the HMRC website at: www.hmrc.gov.uk.