Income Tax refunds: what a P800 letter means and how to claim
Published · 3 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
If you have paid too much Income Tax, HMRC may owe you a refund. This guide explains why overpayments happen, what a P800 letter is, and how refunds are now claimed and paid.
Who this guide is for
This is general information for people in the UK who pay tax through a job or a pension. It is not about Self Assessment, where any overpayment is adjusted automatically, and it is not advice for your own situation. Details were checked on GOV.UK on 13 October 2026.
Why people overpay tax
Overpaying usually happens through PAYE, the system that takes tax from pay or pensions as you go. GOV.UK lists some common reasons.
- Being put on the wrong tax code, for example because HMRC held wrong income details.
- Being paid by two employers in the same month after leaving one job and starting another.
- Starting to receive a pension through work.
- Receiving Employment and Support Allowance or Jobseeker's Allowance.
What a P800 letter is
After the tax year ends on 5 April, HMRC checks whether you paid too much or too little. If you were employed or get a pension, it may send a tax calculation letter called a P800. GOV.UK says these are sent between June and March of the following tax year. The letter explains how to get a refund or pay tax you owe.
People who file a Self Assessment return do not get a P800, because their bill is adjusted automatically.
How refunds are claimed
HMRC has said that for most people, refunds are no longer sent automatically by cheque. Instead, the person who is owed money has to make a claim. GOV.UK describes these routes.
- Online bank transfer, using the reference number on your P800 and your National Insurance number.
- Your Personal Tax Account or the HMRC app, which needs a UK bank account.
- Contacting HMRC.
- Asking for a cheque online, if you prefer paper or cannot use a bank transfer.
If your P800 says a cheque will be sent, you do not need to claim. GOV.UK says HMRC posts it automatically within 14 days of the date on the letter.
Refunds that go unclaimed
The same HMRC update says that last year more than 730,000 refunds went unclaimed, with an average value of £855. That is one reason many people check their HMRC app or Personal Tax Account, where a Claim button appears under Pay As You Earn if a refund is due. Keeping your postal address up to date also matters, as letters go there.
Agents and accountants cannot claim repayments for clients, because of security checks. Only the person owed the money can complete the claim.
If you think you overpaid but have no letter
GOV.UK has an online tool to claim a refund. It covers overpaid tax on pay from a job, job expenses such as working from home or work clothing, a redundancy payment, savings interest and some other cases. Pension tax refunds and National Insurance refunds have separate routes.
If you think the figures are wrong
GOV.UK says you can contact HMRC and explain which figures you think are incorrect and what they should be.
Differences across the UK
Income Tax on earnings has different bands in Scotland, which can change how much tax is due. The P800 process and refund routes described here are run by HMRC across the UK.
Check before you act
Rules, timings and routes change. It is worth confirming the details on the official pages linked below before relying on anything here. Free help is available from Citizens Advice and MoneyHelper.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
