Tax Refunds
Claim Back Overpaid UK Tax (Last 4 Years)
HMRC's 4-year rule lets you reclaim overpaid tax for any tax year ending within the last four years. Pick the year below to see the deadline, what to file and how to claim.
Tax year 2025/26
Deadline: 5 April 2030
Ran 6 April 2025 – 5 April 2026. SA deadline: 31 January 2027.
Tax year 2024/25
Deadline: 5 April 2029
Ran 6 April 2024 – 5 April 2025. SA deadline: 31 January 2026.
Tax year 2023/24
Deadline: 5 April 2028
Ran 6 April 2023 – 5 April 2024. SA deadline: 31 January 2025.
Tax year 2022/23
Deadline: 5 April 2027
Ran 6 April 2022 – 5 April 2023. SA deadline: 31 January 2024.
When can you claim?
The 4-year rule comes from TMA 1970 Schedule 1AB (overpayment relief). It applies to most income-tax overpayments, including PAYE, Self Assessment, savings interest taxed at source, and Marriage Allowance transfers. SDLT overpayments have a different (and much shorter) 12-month deadline.
Common reasons people overpay
- Emergency tax code at a new job
- Pension lump-sum taxed on a month-1 basis
- Mid-year job changes (unused personal allowance)
- Marriage Allowance never claimed
- Higher-rate pension relief not claimed
- Job expenses (uniform, fees) never reclaimed
How to claim
The route depends on your situation. PAYE-only taxpayers often get an automatic P800 letter. Otherwise: form R40 for savings/dividends, an SA amendment if you file Self Assessment, or the dedicated Marriage Allowance form on gov.uk. Each year-specific page above walks through the exact steps.
Avoid refund-agent firms
Companies offering "no win no fee" refunds typically take 30–50% of your money. Filing the same form direct via gov.uk is free and takes 15–30 minutes. HMRC will never text, email or call you about a refund — those are scams.
Frequently Asked Questions
How far back can I claim a UK tax refund?
HMRC accepts overpayment claims for the last four full tax years. From 6 April 2026 you can still claim for 2022/23, 2023/24, 2024/25 and 2025/26. The window for 2021/22 closed on 5 April 2026 — that year is now permanently out of reach.
How do I know if I am owed a tax refund?
You may be owed a refund if you stopped working mid-year, were on an emergency tax code, had multiple jobs, paid for work uniform/professional fees, made charitable donations under Gift Aid, paid into a personal pension, or had Marriage Allowance unused. Check each year via your Personal Tax Account on gov.uk or HMRC will send a P800 calculation if their records show overpayment.
What is a P800 letter?
A P800 is HMRC’s end-of-year tax calculation showing whether you under- or over-paid for that tax year. Refunds shown on a P800 can usually be claimed online within 21 days, or HMRC will send a cheque automatically after that window if you don’t respond.
How long do tax refunds take from HMRC?
Online refund requests via your Personal Tax Account are usually paid within 5 working days. Cheque refunds take 6 weeks. Self Assessment overpayment refunds take 8–10 weeks if there is no security check, longer if HMRC flags the return for review.
Should I use a tax refund company?
No. Refund agents typically take 30–50% of your refund as their fee — sometimes more. Filing direct with HMRC is free and takes 15–30 minutes via your Personal Tax Account, form R40, or a Self Assessment amendment. HMRC has issued multiple warnings about misleading refund agents (some require you to sign over future refunds too).
Can HMRC text or email me about a refund?
No. HMRC never contacts taxpayers by text, email, voicemail or WhatsApp about refunds. Any such message is a scam. Genuine HMRC correspondence about refunds comes by post (P800) or appears in your Personal Tax Account at gov.uk. Forward suspicious texts to 60599 and emails to phishing@hmrc.gov.uk.
I left the UK partway through the year — can I claim back tax?
Yes. If you leave the UK before the tax year ends, you may have unused Personal Allowance and be due a refund. Submit form P85 along with parts 2 and 3 of your P45. HMRC will recalculate your liability against the proportion of the year you were UK-tax-resident.
How do I claim a refund on pension or savings interest?
Use form R40 if you paid 20% tax on pension drawdown or savings interest but your total income was below the Personal Allowance. You can claim back to four years using one R40 per tax year. HMRC processes paper R40s in roughly 6–8 weeks, faster online.
Can I claim a refund if I amended my Self Assessment?
Yes. Self Assessment amendments must be made within 12 months of the original filing deadline (so 2024/25 returns can be amended until 31 January 2027). Beyond that you can still claim overpayment relief via a separate written claim quoting Schedule 1AB TMA 1970, within the four-year limit.
Will claiming an old refund trigger an HMRC investigation?
Claiming a legitimate overpayment is your statutory right and does not increase audit risk on its own. HMRC may ask for supporting evidence (P60s, expense receipts, Gift Aid declarations) but routine refund claims with clear documentation are paid without further investigation.
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