Do HMRC Automatically Refund Overpaid Tax
- MAZ
- 6 minutes ago
- 18 min read
Does HMRC Automatically Refund Overpaid Tax? The Straight Answer and Why It Matters in 2025/26
Picture this: You're staring at your payslip from last month, noticing that a chunk more than usual has vanished into income tax, and you're wondering if HMRC will spot it and send the money back without you lifting a finger. None of us loves tax surprises, but here's how to avoid them turning into permanent losses – especially now, in the 2025/26 tax year, with thresholds frozen again and inflation quietly nibbling away at your real take-home pay.
The short, honest answer from my 18 years advising UK taxpayers and business owners is: sometimes yes, but increasingly no – and you absolutely cannot rely on "automatic" at your peril.
PAYE Overpayment Refunds
For pure PAYE employees and pension recipients, HMRC used to issue many refunds automatically after their end-of-year reconciliation. However, a major policy shift in April 2024 means HMRC no longer automatically issues most PAYE overpayment refunds. They still perform the reconciliation (usually complete by late 2025 for the 2024/25 tax year), and if they spot an overpayment they will send you a P800 (or sometimes a Simple Assessment PA302) letter telling you how much you are due. But the cheque or BACS payment is no longer sent without you actively claiming it – usually online via your Personal Tax Account.
For Self Assessment taxpayers (self-employed, landlords, company directors, anyone with untaxed income over £1,000), refunds are more automatic: once HMRC process your return and agree you have overpaid (often because Payments on Account were too high), the repayment is normally issued without further prompting – provided you included bank details on the return and there are no compliance flags.
According to the latest available HMRC data (covering recent years up to 2024/25 reconciliations), around 2–3 million P800 letters are issued annually, with average overpayments of £300–£500 for straightforward PAYE cases. Emergency tax code overpayments alone account for hundreds of millions refunded each year. In my London and South East client base, I see the average closer to £800–£1,200 once multiple jobs, benefits in kind, or high-income child benefit charge clawbacks are factored in.
The Core 2025/26 Income Tax Rates and Allowances – England, Wales & Northern Ireland
Be careful here, because I've seen clients trip up when they assume the personal allowance has risen with inflation – it hasn't.
Tax Band | Taxable Income (after Personal Allowance) | Rate | Notes for 2025/26 |
Personal Allowance | Up to £12,570 | 0% | Frozen since 2021/22; tapers by £1 for every £2 over £100,000 until zero at £125,140 |
Basic Rate | £12,571 – £50,270 | 20% | Frozen threshold – fiscal drag pushes more into higher rate |
Higher Rate | £50,271 – £125,140 | 40% |
|
Additional Rate | Over £125,140 | 45% |
|
Dividend allowance £500, Capital Gains Tax annual exempt amount £3,000 (both halved in recent years).
Scottish Residents – The Six-Band System for 2025/26
If you live in Scotland, your tax code starts with “S” and the bands are different (and generally less generous above £28,867).
Band | Taxable Income | Rate |
Personal Allowance | Up to £12,570 | 0% |
Starter Rate | £12,571 – £15,388 | 19% |
Basic Rate | £15,389 – £27,490 | 20% |
Intermediate Rate | £27,491 – £43,662 | 21% |
Higher Rate | £43,663 – £75,000 |
|
Advanced Rate | £75,001 – £125,140 | 45% |
Top Rate | Over £125,140 | 48% |
Welsh taxpayers pay the same as England/NI (codes start with “C”).
Why Overpayments Happen So Often – The Usual Suspects I See Every Day
Wrong or outdated tax code (by far the biggest culprit – over 5 million codes corrected annually).
Starting or changing jobs without a P45 → emergency tax code.
Multiple income sources (job + small pension + rental income side hustle).
High Income Child Benefit Charge not reflected in your code.
Benefits in kind or company car changes not updated promptly.
Payments on Account for Self Assessment that turned out too high because profits fell.
In my experience, the frozen £12,570 personal allowance combined with wage inflation means thousands more clients each year creep into the 40% bracket without realising – and if their code isn't adjusted quickly, they overpay for months.
Quick “Am I Likely Overpaid?” Checklist You Can Do Tonight
Grab your latest payslip or pension slip and your Personal Tax Account login (if you haven't got one yet, set it up – it takes 10 minutes and is the single most useful thing you can do).
● Is your tax code 1257L (or SL for Scotland, CL for Wales) with no odd letters/numbers after it?
● If you have two PAYE sources, is one on BR or 0T (meaning no personal allowance applied)?
● Does the cumulative tax paid year-to-date look roughly right? (Rough rule: 20% on earnings between £12,570 and £50,270, 40% above.)
● Log into your Personal Tax Account at www.gov.uk/personal-tax-account – click “Check your Income Tax for the current year”. It shows an estimate and any projected over/underpayment.
If any red flags pop up, don't wait for a P800 – act now and you can often get the overpaid tax back in your next payslip rather than waiting until autumn 2026.
How to Check Your Tax Code, Spot Overpayments Early, and Claim Refunds
HMRC Won’t Send Automatically in 2025/26
Now, let’s roll our sleeves up and get practical – because waiting for a P800 letter that might arrive months after the tax year ends (or, worse, never spotting the overpayment yourself) can cost you hundreds in lost interest alone. In my 18-plus years advising everyone from nurses in the NHS to tech contractors in Manchester, the clients who save the most are the ones who check mid-year and force corrections before April 5th rolls around.
Think of your tax code like the sat-nav in your car: if it’s sending you down the wrong road (too much tax deducted every month), you’re leaking money with every payslip. Get it fixed early and the overpaid tax comes straight back in your next wage packet – no waiting for HMRC’s glacial reconciliation.
Decoding Your 2025/26 Tax Code – The Letters and Numbers That Matter Most
Your tax code is usually four digits followed by a letter (e.g. 1257L). Here’s what the common ones actually mean this tax year:
Code | What It Means | Who It Usually Applies To | Likely Overpayment Risk? |
1257L | Full £12,570 personal allowance | Standard England/NI/Wales employee | Low – unless extra income |
SxxxxL | Scottish version of the above | Scottish residents | Check Scottish bands separately |
BR or D0 | Tax all (or most) of this income at basic/higher rate – no personal allowance applied | Second job, pension without allowance | High – common multi-job trap |
0T | No personal allowance at all (often week 1/month 1 basis) | New job without P45, or after emergency code | Very high |
NT | No tax to deduct | Rare – certain non-taxable incomes | Low |
Kxxxx | Negative allowance – extra taxable income (e.g. company car, untaxed perks) | Benefits in kind not fully taxed at source | High if code outdated |
I’ve lost count of the number of clients who’ve come to me with a BR code on their second job, paying 20% on every pound when they should have had the full allowance on their main salary and only higher-rate tax on the overflow. One quick phone call fixes it and repays months of over-deduction instantly.
Step-by-Step: How to Check and Correct Your Tax Code Right Now (Takes 10-20 Minutes)
Grab your latest payslip and log in to your Personal Tax Account at www.gov.uk/personal-tax-account (if you haven’t set one up, do it – you’ll need your National Insurance number and two forms of ID; it’s secure and life-changing).
Scroll to “Income Tax” → “Check your Income Tax for this year” (or last few years).
Compare what HMRC thinks your income is against reality – add up all P60s, P45s, bank interest letters, pension statements.
If something’s wrong (e.g. missing job, old company car still listed, High Income Child Benefit Charge not applied), click “Tell us about a change” or “Update employment details”.
For untaxed income under £1,000 (side hustle, casual freelancing), make sure it’s covered by the trading allowance – otherwise tell HMRC or you’ll get a nasty surprise later.
Phone HMRC Income Tax helpline on 0300 200 3300 if the online fix doesn’t work (have your NI number and payslips ready – lines are busiest Monday mornings).
Do this before Christmas and any overpaid tax from April to December 2025 is usually repaid in your January or February payslip. I had a client in Leeds last year who spotted a £4,800 overpayment in October – fixed the code and got £400 back every month from November onwards instead of waiting until autumn 2026.
Manual Mid-Year Tax Calculation Worksheet – Do This Tonight If You Have More Than One Income Source
Copy this into a spreadsheet or on paper – it’s saved dozens of my clients thousands over the years.
Step | Description | Your Figures (£) |
1 | Total expected income 2025/26 (salary + pension + rental + interest + dividends + side hustle) |
|
2 | Subtract personal allowance (£12,570 standard) | = Line 1 – £12,570 |
3 | Taxable income (if over £100k, allowance tapers) |
|
4 | Basic rate portion (up to £50,270 taxable) × 20% |
|
5 | Higher rate portion (£50,271–£125,140) × 40% |
|
6 | Additional rate (over £125,140) × 45% |
|
7 | Total tax you SHOULD pay this year | Sum of 4–6 |
8 | Tax already deducted year-to-date (from payslips) |
|
9 | Projected tax for rest of year (current monthly rate × months left) |
|
10 | Total projected tax paid by 5 April 2026 | Line 8 + 9 |
11 | Over/underpayment | Line 10 – Line 7 |
If Line 11 shows over £500 overpaid already, ring HMRC tomorrow – don’t wait.
Real-Life Example: Sarah from Bristol – The Classic Two-Jobs Trap I See Every Single Week
Sarah, 34, full-time project manager earning £48,000 plus weekend bar work £12,000. Her main job code 1257L (correct), bar job BR (wrong – no allowance given). By October 2025 she’d overpaid £1,840.
We logged in, told HMRC the bar income was her second job, they reallocated the full personal allowance to the higher salary and put the bar job on 0T (tax only above £50,270 total). Result: £1,840 repaid over the next four payslips and her ongoing tax dropped £380 a month. Total extra in her pocket that Christmas: nearly £3,000 once the ongoing saving kicked in.
Emergency Tax Codes – The Silent Killer for Job-Changers and Graduates
Starting a new job without handing over your P45? You’ll probably go on “Week 1/Month 1” basis (code ends in W1 or M1) or full emergency 1257L W1/M1. It ignores tax you’ve already paid elsewhere and can hammer you at 40% from pound one if earnings look high.
I’ve seen new graduates lose £800–£1,200 in the first three months. Fix: send your new employer the P45 immediately or phone HMRC with details of previous employment. Repayment is instant once reconciled.
High Income Child Benefit Charge – The Stealth Tax That Catches 500,000+ Families Every Year
Earn between £60,000 and £80,000 and claim Child Benefit? You (or your partner) owe 1% of the benefit for every £200 over £60,000. Many codes still don’t include it, so you overpay PAYE then get clawed back via Self Assessment – or worse, underpay and get fined.
Quick fix: elect to keep receiving Child Benefit but tell HMRC to adjust your tax code (option on the Personal Tax Account). One client in Surrey saved £2,300 last year by doing exactly this instead of paying via Self Assessment in one lump.
Self-Employed, Company Directors, and Business Owners – Where Overpaid Tax Is Most Common (and Most Lucrative to Reclaim) in 2025/26
So, the big question on your mind right now is probably: “I’m not on PAYE – I run my own show. Does HMRC just spot I’ve overpaid and send the money back?” The answer is a resounding yes – more automatically than for employees – but only if you get your Self Assessment right. Miss the tricks, and you’ll either tie up thousands in HMRC’s pocket interest-free or, worse, end up underpaying and facing penalties.
In my practice, the average sole-trader or limited-company director who comes to me for the first time is overpaying between £1,800 and £4,200 a year – often far more for property landlords or contractors caught by IR35. Honestly, I sometimes feel like a treasure hunter when I open their books.
How Self Assessment Refunds Actually Work in 2025/26 – The Timeline Most People Don’t Know
● You file your 2024/25 Self Assessment by 31 January 2026.
● HMRC normally processes it within 72 hours if filed online (yes, really – I’ve seen refunds hit bank accounts in under 48 hours over the last year).
● If your Payments on Account for 2025/26 were based on a bumper 2023/24 and your 2024/25 profits dropped, the overpaid POAs are refunded automatically – no letter, no claim form, straight to the bank details on your return.
● Interest? Yes – HMRC pays repayment interest from the date the overpayment was made (currently around 3–4%, tax-free).
One contractor client in Birmingham overpaid £19,400 in POAs after his main client went bust mid-year. Filed in October 2025, refund plus £612 interest landed four days later. That’s the beauty of Self Assessment when you play it right.
The 2025/26 Payments on Account Trap – And My Simple “Reduce POAs” Checklist
Because thresholds are frozen, many self-employed are now higher-rate taxpayers for the first time. Your POAs for 2025/26 are automatically 50% of your 2024/25 total tax + Class 4 NIC bill, paid 31 Jan and 31 July 2026.
If profits are falling (and they are for many trades post-energy crunch), you can reduce POAs online anytime to avoid overpaying.
Quick checklist I give every client:
Log into your business tax account at www.gov.uk/log-in-file-self-assessment-tax-return
Go to “View payments on account” → “Reduce payments on account”
Enter your realistic 2025/26 profit estimate
Claim “exceptional circumstances” if needed (e.g. lost contract, illness, cost-of-living squeeze on customers)
Done – any excess already paid is refunded within weeks
Do this before 31 January 2026 and you keep the cash in your business instead of lending it to HMRC.
Allowances and Deductions Worksheet for Sole Traders & Partners – Fill This In Tonight
Copy this table – it’s caught tens of thousands in missed claims for my clients over the years.
Category | Common Allowable Examples (2025/26) | Your £ Claim | Notes / Pitfalls I See Constantly |
Home office | Simplified £6/week OR actual proportion (heat, light, broadband) |
| Don’t forget the hours test if >£26k turnover |
Travel | Mileage 45p first 10k, 25p after OR actual fuel + proportion of car costs |
| No home-to-normal-workplace commuting |
Phone & internet | Business proportion only |
| Keep itemised bills for two years |
Training | Wholly & exclusively for existing trade (not new qualification) |
| HMRC loves rejecting “personal development” |
Capital allowances | 100% Annual Investment Allowance up to £1m OR 18% Writing Down |
| Super-deduction is long gone |
Pension contributions | Up to £60k (or 100% relevant earnings) – tax relief at your highest rate |
| Massive for higher-rate directors |
Pre-trading expenditure | Up to 7 years back if now trading |
| Start-ups miss this all the time |
One café owner in Cardiff claimed an extra £9,300 last year just by switching from simplified expenses to actual costs once I walked her through this sheet.
Limited Company Directors – The Dividend + Salary Sweet Spot for 2025/26
With corporation tax at 25% for profits over £50,000 (marginal relief below £250k), most directors I advise are taking:
● Salary £12,570 (uses personal allowance, no NIC)
● Balance as dividends (remember £500 allowance then 8.75%/33.75%/39.35%)
But the mistake I see constantly? Forgetting to reclaim overpaid VAT on the home-office phone line, or not running pension contributions through the company (relief at 25% instead of 40%).
Case study: Raj in Leicester, IT consultancy, £110k profit. Was paying himself £50k salary (paying unnecessary employer NIC). Switched to £12,570 salary + £10k employer pension + rest dividends = £6,800 extra in his pocket for the same profit. All perfectly legal and HMRC-approved.
Rare but Expensive Scenarios I’m Seeing More Of in 2025
● Gig-economy workers (Deliveroo, Uber) on CIS deductions at 20% but actually loss-making – reclaim via Self Assessment.
● Landlords hit by the Section 24 interest restriction – many are now overpaying because rental profits are artificially inflated for tax.
● IR35 contractors forced inside – sudden jump from 5% tax to full PAYE. I’ve reclaimed £15k–£30k for several who were misclassified.
If any of these ring a bell, drop everything and check – the refunds can be life-changing.
Summary of Key Points
For PAYE employees and pension recipients, HMRC no longer sends most refunds automatically since April 2024 – you must claim via your Personal Tax Account after receiving a P800 or by correcting your tax code mid-year.
Self-employed and company directors usually receive refunds automatically and quickly once the tax return is processed, including repayment interest – often within days.
The number-one reason for overpayment across the board is an incorrect or outdated tax code – check yours tonight in your Personal Tax Account.
Frozen personal allowance (£12,570) and tax bands until at least 2028 mean fiscal drag is pushing hundreds of thousands more into higher-rate tax without them realising.
Multiple jobs or income sources almost guarantee overpayment unless you force HMRC to allocate the personal allowance correctly – second jobs should rarely be on BR.
Self-employed taxpayers can reduce Payments on Account anytime online if profits fall, triggering an immediate refund of any excess already paid.
Emergency tax codes on starting a new job can cost £800–£2,000 in the first few months – always provide a P45 or contact HMRC straight away.
High Income Child Benefit Charge, company car changes, and untaxed investment income are the most common “hidden” reasons PAYE taxpayers overpay.
Business owners routinely miss thousands in allowable expenses and pension relief – use actual costs rather than simplified expenses once turnover exceeds £30–£40k.
Act mid-year rather than waiting for a P800 or January deadline – getting your code or POAs corrected early means overpaid tax is returned monthly, not in one lump sum next autumn (and you earn the interest instead of HMRC).
There you have it – everything I wish every client knew before they overpaid a single penny. If you take one thing from this, log into your Personal Tax Account today and run that mid-year check. I promise it’s the best half-hour you’ll spend this year.
FAQs
Q1: What happens if someone receives a P800 letter showing a refund but never claims it?
A1: Well, it's worth noting that since the rule change in mid-2024, HMRC no longer automatically sends a cheque if you ignore the letter for 21 days – the money just sits there indefinitely. I've had clients who forgot about a £1,200 refund for over a year; when they finally claimed online, it landed in their account within days, plus a smidge of repayment interest. Don't leave it too long though – after a few years HMRC can become trickier and may ask for extra verification.
Q2: Can an individual get a refund for overpaid tax from more than four years ago?
A2: In most cases, no – the strict time limit is four years from the end of the tax year in question. However, if the overpayment was caused by an official HMRC error (such as a completely wrong tax code they admit to), I've successfully helped clients claim back six or seven years under Extra-Statutory Concession B41. It's rare, but worth asking if your case smells like HMRC's mistake rather than yours.
Q3: What if someone has moved house since the tax year ended – will HMRC still send the refund?
A3: If your address isn't up to date in your Personal Tax Account, cheques can go astray and refunds get delayed while HMRC verifies everything. One of my clients in Glasgow moved twice and only realised £900 was waiting when he logged in eighteen months later. Always update your address online straight away – it takes two minutes and saves no end of hassle.
Q4: Does HMRC pay interest on overpaid PAYE tax like they do on Self Assessment refunds?
A4: Yes, but only from the original due date (31 January after the tax year) until the day they repay you, and the rate is the same modest official rate (currently around 3–4%). In my experience with employees, the interest is usually tiny compared with Self Assessment because PAYE overpayments are usually spotted later, but every little helps – one NHS nurse I advised picked up an extra £68 on a £2,400 refund.
Q5: What happens if someone is due a refund but also owes tax from a previous year?
A5: HMRC will almost always offset the refund against the old debt automatically – you’ll see the net amount on the P800 or in your online account. I've seen clients get upset thinking their refund has vanished, but it's just HMRC being efficient (for once). If the debt is disputed, ring them quickly to pause the offset.
Q6: Can a person claim a refund if they were on an emergency tax code for only one or two months?
A6: Absolutely – even short periods on emergency codes often create £300–£800 overpayments, especially for higher earners. A young teacher I helped in Newcastle had just six weeks on Month 1 basis when she changed schools and got £540 back once the year reconciled. The key is making sure your new employer gets the correct cumulative details promptly.
Q7: What if someone has two jobs and one is paid through a personal service company – how does that affect refunds?
A7: This is a nightmare area I've dealt with a lot. The limited-company salary is usually fine, but if the second income is umbrella or CIS, the tax code on the main job often isn't adjusted, leading to chronic overpayment. One contractor client was overpaying £400 a month until we forced HMRC to merge the records properly – he claimed nearly £5,000 back in one go.
Q8: Do Scottish taxpayers get their income tax refunds processed any differently from the rest of the UK?
A8: The refund process itself is identical – HMRC handles everything centrally. The only difference is the calculation uses Scottish bands produce: because the higher-rate threshold is lower, many Scots overpay if their code isn't prefixed with an S and adjusted promptly. I've had Edinburgh clients reclaim £700–£1,500 simply by proving their main residence and getting the S-code applied retrospectively.
Q9: What if someone retired mid-year and their pension provider continued deducting tax at the old rate?
A9: Very common with private pensions – providers often leave you on a Month 1 basis for months. A retired engineer from Southampton I advised had £3,100 over-deducted after going part-time then fully retiring. We sent form P55 to HMRC with his P45 and P60, and the full amount (plus interest) arrived within three weeks.
Q10: Can a taxpayer get a refund on the High Income Child Benefit Charge if their income dropped below £60,000 mid-year?
A10: Yes, and it's one of the most overlooked. If your adjusted net income falls below £60,000 (or even just into the taper), tell HMRC immediately to remove the charge from your tax code. One family I helped in Cambridge stopped the charge in October and got the entire year's overpaid tax (£1,840) repaid through payroll before Christmas.
Q11: What happens if a self-employed person overpays Class 2 National Insurance because their profits ended up below the small profits threshold?
A11: Class 2 is now voluntary below £6,725 (2025/26 figures), but if you paid it anyway through Direct Debit, HMRC won't refund automatically – you have to claim it back on your next Self Assessment or by separate letter. A graphic designer client forgot and left £169 sitting there for two years until I spotted it.
Q12: Is there any way to get overpaid tax back in-year if someone is on the wrong tax code right now?
A12: Definitely – don't wait for April. Log into your Personal Tax Account, tell HMRC about the error (wrong company car removed, new allowances, etc.), and they can issue an in-year coding adjustment. The overpaid tax then comes back through your next few payslips. I've seen £2,000–£3,000 returned to clients this way before Christmas.
Q13: What if someone left the UK part-way through the tax year – can they still claim a refund?
A13: Yes, and often a decent one because PAYE assumes you'll earn the same all year. Use form P85 plus your P45, send it to HMRC, and they'll recalculate using your actual UK days. An expat client who moved to Dubai in September got £4,700 back after we proved split-year treatment.
Q14: Do company directors who take low salary/high dividends ever overpay tax and get automatic refunds?
A14: Not usually automatic – because dividends aren't taxed through PAYE, any overpayment tends to sit as a credit until the next Self Assessment. But if you've overpaid Corporation Tax or VAT, those are refunded quite quickly. One director I know had £18,000 Corporation Tax overpaid after a bad debt write-off and received it (with interest) within ten days of amending the return.
Q15: Can a person claim back overpaid tax if their only income is from buy-to-let property?
A15: Landlords rarely overpay in the traditional sense because tax is via Self Assessment, but if you've been making Payments on Account that turned out too high (rising interest rates killing profitability), the excess is refunded automatically after filing. A landlord couple in Liverpool got £11,200 back last year when rents stagnated and costs soared.
Q16: What if someone dies – does the estate automatically get the tax refund automatically?
A16: Not always. If the deceased was on PAYE, any P800 refund has to be claimed by the executor using form R27. I've handled several estates where £2,000–£6,000 was sitting waiting because nobody knew to look. Do it sooner rather than later – the four-year clock keeps ticking.
Q17: Does marrying or entering a civil partnership trigger an automatic tax refund for previous years?
A17: Marriage Allowance can be backdated four years, giving a refund of up to £1,252 if one partner earns under £12,570. It's not automatic – you have to claim it online or by phone. A newlywed couple I advised in Bath claimed for the full four years and received £1,000 the following week.
Q18: What if someone has untaxed income like bank interest but their PAYE code wasn't adjusted – will they get a refund or owe?
A18: Usually you end up owing because interest is reported late, but if your code was too generous you can overpay. One pensioner client had £400 interest and his code ignored it, so he overpaid PAYE – we corrected the code mid-year and he got the tax back monthly rather than waiting.
About the Author
Maz Zaheer, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants, two premier UK tax advisory firms. With over 15 years of expertise in UK taxation, Maz provides authoritative guidance to individuals, SMEs, and corporations on complex tax issues. As a Tax Accountant and an accomplished tax writer, he is renowned for breaking down intricate tax concepts into clear, accessible content. His insights equip UK taxpayers with the knowledge and confidence to manage their financial obligations effectively.
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