How to Claim a Tax Refund for 2024/25

Who typically overpays?

• Emergency tax code (BR, 0T, OT M1/W1) at a new job — common when P45 arrives late.
• Multiple jobs where personal allowance was applied twice.
• Pension lump sum taxed under month-1 basis (often £2k–£15k overpaid).
• Job change mid-year leaving unused personal allowance.
• Savings interest taxed at source before the personal savings allowance was applied.
• Marriage Allowance not claimed — backdate up to 4 years, worth up to £252/year.
• Job-related expenses (uniform, professional fees, working-from-home flat rate).
• Pension contributions made net where higher-rate relief was due.

Key dates for 2024/25

Step-by-step claim process

1. Check what you paid. Find your P60 for 2024/25 (employers issue by 31 May after the year-end). It shows total pay and total tax deducted.
2. Estimate what was due. Use the relevant calculator below to recompute the correct tax for your gross income, then subtract from the P60 figure to see the overpayment.
3. Pick the right route:
   • PAYE only, no other income: HMRC often issues a P800 automatically. Log in to your Personal Tax Account at gov.uk to claim or accept.
   • Savings or dividend tax overpaid: file form R40 by post or online.
   • Already in Self Assessment: amend your SA return online (within 12 months of the SA filing deadline) or write to HMRC for overpayment relief outside that window.
   • Marriage Allowance backdate: use the dedicated online form on gov.uk — needs both partners' National Insurance numbers.
4. Submit before 5 April 2029. Allow 8–12 weeks for HMRC to process. Keep proof of postage if filing by paper.

Watch out for scams

HMRC does not text, email or WhatsApp about refunds. Refund-agent firms can charge 30–50% of your refund for filing forms you can submit free in 15 minutes. Always go direct via gov.uk/tax-overpayments-and-underpayments or your Personal Tax Account.