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Who can make a claim

You can claim for a refund if you:

• have credit in your business tax account 鈥� HMRC may send you a letter to tell you about a credit
• don鈥檛 have credit in your business tax account but think you have overpaid

Work out why you overpaid

If you think you鈥檝e made an overpayment, you must work out why you overpaid before you can claim for a refund.

To work out why you overpaid, compare what you鈥檝e paid HMRC with what you owed in your tax account. You may have overpaid if your payments did not take into account:聽

• an overpayment carried over from a previous tax year聽
• statutory pay for parents that you were entitled to reclaim聽
• any repayments made to employees, for example because you used the wrong tax code聽
• any corrections to your reports聽
• student loan deductions聽
• employees who left, for example because you did not report them correctly to HMRC聽
• any incentive payments from HMRC to send reports online聽
• any Construction Industry Scheme (CIS) deductions, or if you made deductions incorrectly

You also may have overpaid if you paid HMRC:聽

• for the wrong tax year聽
• more than once for the same bill聽
• an estimated amount in advance聽

For duplicated or estimated payments, tell HMRC what you paid, what you should have paid and why you paid the additional amount.

What you鈥檒l need

To make a claim, you鈥檒l need to give your:聽

• business name, telephone number and address
• business bank account details for the repayment
• PAYE reference number聽
• estimated overpayment amount聽

You鈥檒l also need to tell us:聽

• the tax year you鈥檙e claiming for聽
• why you overpaid聽

You鈥檒l need to provide details of amounts owed or becoming due if you want us to deduct your repayment from:聽

• Corporation Tax 鈥� include your Corporation Tax unique tax reference聽
• VAT聽鈥� include your registration number聽
• other liabilities聽鈥� include type of charge and any reference numbers you have

HMRC will offset the amount against your PAYE bill in the current tax year. If you do not owe anything, they will offset the amount:聽

• against a PAYE bill from a previous tax year聽
• against other taxes you owe, for example Corporation Tax聽

You鈥檒l only get a refund if you do not owe HMRC any tax.

We will request further details if your claim relates to a director. This may include:

• business bank statements
• personal bank statements
• shareholder minutes

You need to submit your claim with a completed form R38 or signed authority if you want HMRC to pay an agent or other nominated representative.

Claim online聽

You will only be able to claim for one tax year at a time.聽

To claim online you鈥檒l need to sign in with your Government Gateway User ID and password (if you do not have a user ID, you can create one when you first try to sign in).聽

If you鈥檙e an agent, you will need to use the Government Gateway user ID you use to sign in to your agent services account.聽

You can create an agent services account if you do not have one.

Claim by post

If you鈥檙e unable to claim online you can claim by post.聽

To claim by post you鈥檒l need to gather your information and send it to HMRC in a written request marked as 鈥楨mployers PAYE Overpayment鈥�.聽

Where to send your written claim聽

After you鈥檝e submitted a claim

HMRC will check the details you submitted and contact you to confirm if your claim has been accepted, or to ask for any further information or supporting evidence.

If your claim is accepted, we鈥檒l send you details about:

• when to expect your refund
• any changes to your refund amount
• any liability payments we make with the refund

If you claimed by post or phone, find out when to expect a reply from HMRC.

Contact HMRC by post or through the employer helpline if you鈥檝e been waiting more than 40 working days to receive your refund.