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Tax repayment claims - always tick the box

Published on 7 June 2004

LITRG is advising all self-assessment taxpayers always to tick Box 19 on the self-assessment return, to ensure that they receive any repayment of tax that is due to them.

If a self-assessment taxpayer is due a repayment of tax, they have the option of claiming it straight away by ticking Box 19 on the return, or leaving Box 19 unticked in which case any repayment is set against their next tax bill. But if the taxpayer subsequently leaves the self-assessment system, and has not ticked Box 19 on their last return, they may never receive their repayment as there will be no future tax bill against which to set it.

The Inland Revenue has a number of initiatives to ensure that people who do not really need to complete tax returns are removed from the system. That makes for an easier life for many, but in the past it also has meant that unclaimed repayments tended to build up each time a person left self-assessment without having ticked the box.

The Revenue do now check to see if any repayments are due before they take people out of self-assessment, and they are also endeavouring to clear the backlog of repayments due. However, to minimise any risk, it is still advisable to tick Box 19 when completing the self-assessment return.

Having ticked Box 19, make sure you also go on to tick either Box 19A, which enables you to mandate your repayment to a chosen charity, or Box 19B which tells the Revenue to make payment directly to you or to an intermediary.


Contact Name: Robin Williamson (Contact tel: 0844 579 6700, Fax: 0844 579 6701)

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