How long do I have to claim a repayment?

Use the links below to find out more information on what the deadlines are for repayments of tax depending on the type of income involved:

• If you are claiming a repayment of tax overpaid under PAYE on your job or jobs
• If you are claiming a repayment that has arisen on your self assessment tax return
• If you are a non taxpayer who has paid tax on your savings income

How to claim your repayment

If you find that you have paid tax that you think you have a right to reclaim here's how to go about it.

Savings income only

Some students have no earnings but some investment income, such as interest from a bank or building society with tax deducted. You can find out how to reclaim any tax you think you are due back here.

Pay and wages

What happens next depends on the type of job you are leaving and what you do after that:

Holiday jobs

• If you leave a holiday job and you have signed a form P38(s) - you will have paid no tax and you will not need to claim any tax repayment.



• If you have not been able to complete a form P38(s) because your income is more than your tax allowances for that tax year you may need to reclaim some tax.



• Directgov have a good section for students on claiming repayments on their website. You can have a look at this here.



• If you carry on working in the remaining holidays in the tax year - give your form P45 to your new employer. You will also need to complete a new form P38(s) if your total earnings for the tax year will still be below your tax allowances.

Term time jobs

• When you leave a term time job, you will have been taxed under the PAYE system by your employer as you will not have been able to complete form P38(s) which applies to work in holidays only.



• Your employer will give you a form P45 when you leave your job. If the following apply you may then be able to claim a tax repayment using form P50:
  
  
  • You are out of work or have given up work altogether and
  • PAYE tax has been taken off your pay since 5 April last, and
  • you are not claiming Jobseeker's Allowance or taxable Incapacity Benefit


• You can download the P50 and find out more about claiming a repayment generally here.



• If you will be working again during the tax year - remember to give your form P45 to your new employer so that he can operate the correct code number for you on your wages.

Last job before you start work full time or receive benefits

Taking up a full time job

• If you leave your college or university in June, then the rules that apply to student holiday working and form P38(s) finish at that point. You will then start to be taxed under PAYE on all and any earnings that you have. So if you take up a temporary job in June and you start full time permanent work in October - give your new employer the form P45 you will have received in your temporary job. He can then continue to deduct tax from you at the correct rate.

Claiming benefits

• If you leave university or college in June with a P45 from work you have done during term time in that tax year, and you do not get a job but you start to claim benefits such as Jobseekers Allowance, make sure you let Jobcentre Plus have your form P45. They will then put the details on their computer to ensure that the right code number is operated on your benefits payments. Otherwise if you do not have a form P45 an emergency code number will be operated - this code generally takes off too much tax so you may need to claim a repayment.

As previously mentioned - if you need to claim a repayment of tax - have a look at the Directgov website here.

After 5 April - holding form P45 with no current job

• If do not take up another job after leaving your last one and 5 April has now passed so that there is a new tax year - you may have a repayment of tax due to you.



• You may just want to write to your tax office setting out your circumstances and remember to enclose a copy of your P45 when you contact the Revenue.



• You may also be able to complete a form P50 or a form R40 if you also have some investment income. For more advice have a look at the Directgov section for students on claiming repayments here.