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Money, tax and benefits
Have you paid too much tax after Self Assessment?
If you think you've paid too much tax under Self Assessment it's easy to let HM Revenue & Customs (HMRC) know. If they agree with your figures they'll make a repayment either by adjusting your tax code (you'll pay less next year) or by bank transfer or cheque.
Claims within a year of the tax return deadline
If you make a mistake on your tax return, you've got 12 months from the filing date to correct it. This is called an 'amendment'. For example, if the filing date for your return was 31 January 2008, you can make an amendment at any time up to 31 January 2009.
There's no special form for making an amendment - you can just write to your Tax Office and give them details. Tell them about the corrections or figures you left off and quote the relevant box numbers on the return.
If as a result of your amendment you are due a tax rebate (repayment), tell them how you'd like to receive it. For convenience, they'll deduct it from any tax due on your next Statement of Account if it's either:
- less than £10
- payable shortly before one of the tax payment dates
If your Statement shows that you don't owe any tax you can ask for the repayment (whatever the amount) to be sent to you instead of having it repaid through your Statement.
Claims dating back more than one year
There are special rules if you want to claim a repayment when it's too late to make an amendment.
Years when you didn't complete a tax return
If you think you've paid too much tax in a year when you didn't complete a tax return, write to your Tax Office and tell them why. If they agree, in most cases you can get a tax rebate as long as you claim it no later than five years after 31 January following the year for which you're making the claim.
For example, you would have until 31 January 2014 to make a claim for the year 2007-2008.
Years when you did complete a tax return
If you completed a tax return for the year when you think you paid too much tax you'll have to write and ask to claim 'error or mistake relief'. In most cases you can do this up to five years after 31 January following the year for which you're making the claim.
Bear in mind that in these circumstances HMRC may examine all your tax affairs for that year - not just the subject of the claim.
A repayment for earlier year errors will be paid to you by cheque or bank transfer, or made through your Statement of Account. But there may be a delay because HMRC makes thorough checks before sending out payments.
If you've paid too much tax because of a mistake made by your Tax Office you can get extra time to claim.
Is interest payable on tax repayments?
If you pay too much tax you'll get interest added to your repayment. You get interest from the date you paid the tax until the end of the month when your repayment order was issued.
If the Tax Office doesn't agree or asks for more information
HMRC has to check any repayment claim very carefully. They'll want to be sure that what you're saying now is correct - particularly if you're telling them that your return was wrong. They may ask for more information before they agree to make a repayment.
Repayments of tax on your current tax return
Make sure you tick box 19 on your tax return if you want to choose how you'll be repaid. You can have it paid to:
- a charity
- your bank or building society
- you by cheque
- someone else's bank or building society
- someone else by cheque
If you don't tick a box, or the repayment is under £10, the money will be carried forward on your account unless you ask for it to be repaid.
If you need more help
To get more help you can contact your local Tax Office or ring the Self Assessment helpline on 0845 900 0444, (+44 161 931 9070 if calling from abroad). Open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.
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