Reminder – action needed if you are owed a PAYE tax refund!

What to do if HMRC owe you a tax refund

In August last year we published a news article to let people know that, in most cases, HMRC no longer automatically issue any refunds of PAYE tax that they identify through a P800 calculation. 

HMRC are currently issuing the P800 calculations for the tax year ended 5 April 2025 so we wanted to highlight our article again as a reminder that, if you are due a PAYE tax refund, you will usually need to submit a claim to receive the money from HMRC.

How to make the claim

HMRC have said in their announcement that the ‘quickest and easiest’ way to claim the repayment is through the HMRC app, but, as set out in our article, other methods are available for those who don’t have the app, including the option of making the claim by phone.

What to watch out for

Check your calculation

You should check your P800 tax calculation carefully to ensure that all figures shown are correct, and that all tax reliefs have been claimed. The following are examples of aspects of the calculation where errors or omissions can arise:

• Interest income: Pay close attention to any interest included in the calculation, as this may be based on figures provided to HMRC by banks and building societies. You should ensure that the correct total of your interest income from all of your accounts is shown, apart from interest from ISA accounts which is not taxable.  If you have any accounts held in joint names with another person, check that only your share of the interest from those accounts is included.
• Tax relief: If you pay tax at above the basic rate, check that your pension contributions (other than those made through a salary sacrifice or net pay arrangement) and charitable gift aid donations are shown on the calculation to ensure that you receive any further tax relief which may be due to you. 

If you think that anything is missing or incorrect, contact HMRC to discuss your calculation. HMRC may issue a revised calculation if they agree this is necessary. Details of how to contact HMRC about PAYE and income tax matters can be found on GOV.UK.

Text message phishing scams

HMRC said in their recent announcement that they will notify taxpayers by letter or text if a refund is due.

We urge you to be vigilant if you receive a text which claims to be from HMRC to ensure that you don’t fall victim to fraudulent activities of cyber criminals. We have a separate guidance page on this topic and HMRC have published some information on GOV.UK to help you check that the text message you’ve received is genuine.

  HMRC say that they will never ask for personal or financial information in their text messages. 

More information

You can read more about PAYE overpayments and underpayments on GOV.UK.