How to Claim a Tax Refund from HMRC in 2026

Millions of people in the UK pay too much Income Tax every year. Common causes are an emergency tax code, a job change, a pension lump sum or work expenses nobody claimed. The good news: claiming the money back from HMRC is free and usually quick, and you don't need a refund agent. This guide explains when you're owed a refund in 2026, how to claim for each situation, how long HMRC takes and how to avoid the scam texts that copy HMRC.

Quick answer

If you're employed or get a pension, HMRC checks your tax after 5 April. If you've overpaid, it sends a P800 tax calculation between June and March — claim online and the money arrives within 5 working days. Without a letter, use GOV.UK's 'Check how to claim a tax refund' tool, your personal tax account or the HMRC app. Self-employed people get refunds through their Self Assessment return.

• You can claim back overpaid tax for 4 years after the end of the tax year — 2022 to 2023 is still open until 5 April 2027

• Emergency tax codes (ending W1, M1, X or NONCUM) are the most common cause of overpaid PAYE

• Job expenses, professional fees and backdated Marriage Allowance can all add to a refund

• HMRC never texts or emails about a tax rebate — those messages are scams

When HMRC owes you money

You're likely due a refund if, in a tax year (6 April to 5 April), you:

• were on an emergency tax code or the wrong tax code
• started or left a job part-way through the year, or had two jobs paid in the same month
• stopped working — for example retired, became a student or left the UK — and paid tax as if you'd work all year
• took a pension lump sum or flexibly accessed a pension, which is often taxed on an emergency basis
• paid for work expenses your employer didn't repay: uniforms, tools, professional fees, business mileage in your own car
• were eligible for Marriage Allowance but never claimed it
• had tax taken from PPI interest, a life annuity or savings when your income was low
• are self-employed and paid too much in payments on account or through CIS deductions

You can only get back tax you actually paid. The relief can never be more than the tax you paid in that year.

Tax refunds at a glance (2026)

5 working days

P800 refund claimed online

Bank transfer

6 weeks

Cheque requested online

Longer than a bank transfer

4 years

How far back you can claim

After the end of each tax year

£0

Cost to claim from HMRC

Agents usually take a percentage

P800 letters: the automatic refund for employees and pensioners

After the tax year ends, HMRC matches what employers and pension providers reported against what you should have paid. If there's a difference, it sends a P800 tax calculation (or a Simple Assessment letter if you owe tax that can't be collected through your tax code). These letters go out between June and March of the following tax year. You'll only get one if you're employed or receive a pension. Self Assessment customers have their bill adjusted on the return instead.

Your P800 will say how you get the money:

• "Claim online" — use the online service with the reference number from the letter and your National Insurance number. You can also claim through your personal tax account or the HMRC app. The money goes to your bank within 5 working days, or you can ask for a cheque, which takes up to 6 weeks.
• "You'll get a cheque" — you don't need to do anything. The cheque should arrive within 14 days of the date on the letter, and refunds for several years come as one cheque.

If the figures look wrong — wrong pay, a missing job, benefits you didn't receive — contact HMRC and tell them which amounts need correcting.

Emergency tax and overpaid PAYE

You're on an emergency tax code if your code ends in W1, M1 or X (for example 1257L M1), or your payslip shows NONCUM. Normally PAYE works cumulatively: each payday it looks at your pay and tax for the year so far, so you get the benefit of any unused Personal Allowance. On an emergency code, each payday is treated on its own, as if you earned the same every month of the year.

It usually happens when a new employer doesn't have your P45, or when you start a pension or company benefits. Give your P45 to your new employer straight away. HMRC usually issues the correct code within 35 days of you starting, and payroll then refunds the overpayment through your pay.

Worked example: a graduate's first job

Amira finishes university and starts her first job on 6 October 2026 on £2,500 a month. She had no other income that tax year. Payroll uses 1257L M1, which gives her one-twelfth of the £12,570 Personal Allowance each month — about £1,048.

• Tax each month on the emergency code: (£2,500 − £1,048) × 20% ≈ £290
• Over six months (October to March): ≈ £1,742
• Tax she actually owes for 2026 to 2027: her pay is £15,000, so (£15,000 − £12,570) × 20% = £486
• Overpaid: about £1,256

If HMRC moves her to a cumulative 1257L code during the year, payroll refunds most of this automatically. If not, she'll get a P800 after April 2027 or can claim through her personal tax account sooner.

If you've stopped working

If you leave a job and won't work again before 5 April — for example to study, retire or move abroad — you may have unused Personal Allowance. Use GOV.UK's "Check how to claim a tax refund" tool. It replaced the old P50 paper form and takes you to the right online claim. If you've moved abroad, the tool also covers UK income and tax for the part of the year before you left.

Refunds on job expenses and allowances

Employees can claim tax relief on costs they have to pay for work that their employer doesn't reimburse. Relief is given at your tax rate: GOV.UK's example is a £60 claim at 20%, which is worth £12. For the current year HMRC usually changes your tax code. For earlier years you get a refund or a code change.

Each type of claim can go back to the current year and the four previous tax years. If you file a Self Assessment return, claim expenses on the return instead of through the online form.

Marriage Allowance example: if one partner earns under the Personal Allowance and the other is a basic-rate taxpayer, transferring £1,260 saves up to £252 a year (20% of £1,260). Backdated to 2022 to 2023 plus the current year, that could add up to around £1,260 for a couple who qualified every year.

Self-employed and CIS tax refunds

If you file a Self Assessment return, you don't get a P800. Your refund comes through the return.

• Overpaid payments on account. If your profits fell, your two advance payments may come to more than your final bill. File the return and HMRC shows the overpayment. You can also apply to reduce payments on account before they're due.
• CIS subcontractors. Contractors take 20% from registered subcontractors' pay (30% if you aren't registered). These deductions are advance payments towards your tax and National Insurance. Your return deducts them from your bill. Because they don't account for expenses or your Personal Allowance, many builders, plasterers and electricians get a refund every year.
• Claiming it: once your return is filed, request the repayment in your HMRC online account. HMRC won't repay money you'd only owe back within the next 45 days, such as a payment on account. It deducts it from that bill instead. A refund showing as "pending" has been created but not yet approved.
• Correcting a return: you can amend a return online up to 12 months after the 31 January deadline. For older years, write to HMRC.

You'll need your UTR number for any Self Assessment refund. If you're just starting out, see our guide to registering as a sole trader.

How to claim a tax refund online or in the HMRC app

Claim a refund from HMRC

1. 1

   Work out why you overpaid

   Look at your payslips and P60 or P45 for an emergency code (W1, M1, X, NONCUM), or list unclaimed expenses, pension lump sums or Marriage Allowance years.

2. 2

   Check the right route on GOV.UK

   Answer a few questions in 'Check how to claim a tax refund'. It covers job pay, expenses, Self Assessment, redundancy, savings interest, PPI, annuities and foreign income. Pension refunds have their own online service.

   Check how to claim a tax refund
3. 3

   Sign in to your personal tax account or the HMRC app

   Use GOV.UK One Login or Government Gateway. You can view your tax codes, past P60 figures, any P800 and claim a refund to your UK bank account.

4. 4

   Submit the claim

   Use the P800 reference if you have one. For expenses, give the amounts and send receipts when asked.

5. 5

   Track it

   Use HMRC's 'Check when you can expect a reply' tool before phoning. P800 refunds claimed online arrive within 5 working days.

   Check when you can expect a reply

Deadlines: how far back you can go

The general rule is that you can claim back overpaid Income Tax up to 4 years after the end of the tax year.

Which years you can still claim (as of October 2026)

5 Apr 2027

Last day to claim for 2022 to 2023 (6 Apr 2022 – 5 Apr 2023)

5 Apr 2028

Last day to claim for 2023 to 2024

5 Apr 2029

Last day to claim for 2024 to 2025

5 Apr 2030

Last day to claim for 2025 to 2026

Tax refund scams: how to spot them

Fraudsters copy HMRC because "you're owed a tax rebate" gets clicks. HMRC says it will never contact you by email, text, WhatsApp or phone call to tell you about a tax rebate or penalty, or to ask for personal or payment information.

Before you click or reply

0/5

• Was it a text, email or WhatsApp promising a 'rebate' with a link? It's a scam — HMRC doesn't do that
• Never enter bank or card details to 'release' a refund — real refunds never ask you to pay
• Go to GOV.UK or the HMRC app yourself rather than following a link
• Forward scam HMRC emails to [email protected] and texts to 60599
• If you've lost money, report it to Report Fraud (England and Wales) or Police Scotland, and call your bank

Share Print

Be careful with refund agents too. Many are legitimate, but they usually keep a share of your refund, and some sign you up to assign the refund to them. You can almost always claim yourself for free in minutes.

Official HMRC and GOV.UK links

• Check how to claim a tax refundFind the right claim route
• P800: if you're due a refundClaim online with your P800 reference
• Emergency tax codesWhat W1, M1 and X mean
• Claim tax relief for your job expensesUniforms, fees, mileage
• Claim back tax on a pensionLump sums and flexible access
• Marriage AllowanceApply and backdate
• Report HMRC scamsEmails, texts and calls

What to do next

Sign in to the HMRC app or your personal tax account today and check your tax code and last four years of pay and tax. If you see an emergency code, a missing allowance or expenses you've never claimed, start a claim through GOV.UK — it's free. Self-employed? Make sure your next Self Assessment return claims every allowable cost. If you run payroll for staff, read registering as an employer so new starters don't end up on emergency codes. Planning what to do with a refund? Put it into the budget planner.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How do I know if HMRC owes me a tax refund?

If you're employed or get a pension, HMRC checks your tax after each year ends on 5 April. If you've overpaid, it sends a P800 tax calculation between June and March. You can also check your personal tax account or the HMRC app. If you think you've overpaid but have no letter — for example after emergency tax or with job expenses — use GOV.UK's 'Check how to claim a tax refund' tool.

How long does an HMRC tax refund take?

For a P800 refund claimed online, HMRC sends the money within 5 working days. If you ask for a cheque online, it can take up to 6 weeks. If your letter says a cheque is coming automatically, it should arrive within 14 days of the date on the letter. For other claims, use HMRC's 'Check when you can expect a reply' tool.

How far back can I claim a tax refund?

Usually 4 years after the end of the tax year. In October 2026 the oldest year you can still claim is 2022 to 2023, and the deadline for that year is 5 April 2027. Job expense claims and backdated Marriage Allowance follow the same four-year window, so check older years before they drop off.

Will HMRC text or email me about a tax rebate?

No. HMRC says it will never email, text, WhatsApp or phone you to tell you about a tax rebate or penalty, or to ask for payment details. Forward suspicious HMRC emails to [email protected] and texts to 60599. Only claim through GOV.UK, your personal tax account or the official HMRC app.

Can I get a refund of emergency tax?

Usually yes, and often automatically. Once HMRC sends your employer the correct tax code — which can take up to 35 days — payroll normally refunds the overpayment through your pay. If you've left the job or the year has ended, HMRC sends a P800 or you can claim through your personal tax account.

Should I use a tax refund company?

You don't need one. Claiming through HMRC is free, and most employee claims take minutes online. Refund agents usually keep a percentage of what you get back. If you use one, check the fee and whether they'll be paid your refund directly, and never share your Government Gateway or One Login details.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Check how to claim a tax refund — HMRC / GOV.UK · accessed 7 October 2026
2. 2.Tax overpayments and underpayments — HMRC / GOV.UK · accessed 7 October 2026
3. 3.If your tax calculation letter (P800) says you're due a refund — HMRC / GOV.UK · accessed 7 October 2026
4. 4.Tax codes — emergency tax codes — GOV.UK · accessed 7 October 2026
5. 5.Claim tax relief for your job expenses — HMRC / GOV.UK · accessed 7 October 2026
6. 6.Claim tax relief for your job expenses — working from home — HMRC / GOV.UK · accessed 7 October 2026
7. 7.Marriage Allowance — GOV.UK · accessed 7 October 2026
8. 8.Self Assessment tax returns — claiming a tax refund — GOV.UK · accessed 7 October 2026
9. 9.Self Assessment tax returns — if you need to change your return — GOV.UK · accessed 7 October 2026
10. 10.What you must do as a CIS subcontractor — HMRC / GOV.UK · accessed 7 October 2026
11. 11.Claim back tax on a flexibly accessed pension overpayment — HMRC / GOV.UK · accessed 7 October 2026
12. 12.Report HMRC phishing emails, texts and phone call scams — HMRC / GOV.UK · accessed 7 October 2026
13. 13.Time limits for assessments, claims and refunds — Ross Martin Tax Consultancy · accessed 7 October 2026