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How do I claim any tax back?

Updated on 6 April 2023

Pensioners

This page refers you to further information on what to do if you have paid too much tax on your pension income and the time limits for making a claim for a refund of the overpayment.

Illustration of people and a clipboard with the words tax refund written on it

Why might I pay too much tax and need to get a refund?

If you receive employment income or pension income and pay tax through the Pay As You Earn (PAYE) system you may sometimes pay too much tax. There are various reasons for this.

One particular reason as a pensioner is the use of an emergency tax code if you take money flexibly out of your pension – see our separate guidance on flexible pensions for more information. If you have overpaid tax and you have taken a lump sum from a defined benefit scheme (sometimes known as trivial commutation), look at our separate guidance on trivial commutation.

After the end of the tax year HMRC might automatically issue a P800 tax calculation which shows you are due a refund of tax. It is important you check that the calculation is correct. You may need to take action to get the refund paid into your bank account, either by claiming the refund online or by cashing a cheque.

If HMRC do not issue a correct P800 tax calculation, you may need to contact them to get your tax sorted. Read on to find out more.

Where can I find information about getting a tax refund?

UK pensions are taxed under Pay As You Earn (PAYE). This is the same system of deducting tax as applies to employees. You will find details of how to claim back tax overpaid through PAYE on wages and pensions in the current and previous tax years in our tax basics section.

This includes what information you need to gather before contacting HMRC and what records you should keep, together with the time limits for claiming a repayment.

How do I claim back overpaid tax on purchased life annuity income?

We explain purchased life annuities on the page How is my tax collected?.

Each year you will receive a statement showing the total sum paid to you showing the capital amount (non-taxable), the income amount (taxable) and the tax deducted.

If your total taxable income is less than your personal allowance, you can ask to receive your purchased life annuity income free of tax. This can be done by completing form R89 (Application to receive an annuity without tax taken off), available on GOV.UK.

To make a claim for a refund of tax overpaid on a purchased life annuity, you should follow the guidance in the tax basics section on how to claim tax back on savings income.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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