Tax documents and claiming money back

When you move to the UK or start work mid-tax-year, you may find yourself paying more income tax than you should. Understanding the key tax documents — the P60, P45, and how to claim refunds through HMRC — can put money back in your pocket. This guide walks you through what these documents mean, why newcomers often receive refunds, and how to submit a claim.

What is a P60 and P45?

A P60 is an end-of-year certificate your employer must issue by 31 May following the end of each tax year, covering the period from 6 April to 5 April. It shows your total earnings, the income tax deducted, National Insurance contributions, and your tax code for the full year. You only receive a P60 if you were still employed on 5 April — the last day of the UK tax year.

A P45 is issued when you leave a job, whether you resign, are dismissed, made redundant, or retire. It covers your earnings and tax paid from the start of the tax year up to your leaving date. If you changed jobs during the year, you will have both a P45 from your previous employer and eventually a P60 from any employer where you worked on 5 April.

Why newcomers often receive tax refunds

If you arrived in the UK or started work partway through the tax year, you almost certainly did not use your full Personal Allowance — the amount you can earn tax-free each year. For the 2026/27 tax year, this allowance is £12,570. When you earn less because you worked only part of the year, but your employer has deducted tax as if you worked the full 12 months, you have overpaid. HMRC will calculate the difference and you can claim it back.

Emergency tax codes

Another common reason for overpayment is being placed on an emergency tax code. If you start a new job without providing your previous P45, or if HMRC does not have your correct tax information in time, your employer will use a temporary emergency code. These codes typically show 1257L W1, 1257L M1, 1257L X, BR, or OT on your payslip. An emergency code may mean no personal allowance is applied, so you pay tax at a higher rate than you should.

Once HMRC has the right information, your code will usually be corrected within one to two months. When the correction arrives at your employer, either your next payslip will include a refund of overpaid tax, or you can claim the refund directly from HMRC after the tax year ends.

How to claim a tax refund through HMRC

The simplest and safest way to claim a refund is through your HMRC Personal Tax Account on GOV.UK. This is an online portal where you can check your tax code, view your National Insurance record, and claim refunds without using paper forms or contacting HMRC by phone.

Using your Personal Tax Account

1. Visit gov.uk/personal-tax-account and sign in with your Government Gateway ID (or create one if you don't have one yet).
2. Select 'Check your Income Tax' from the main menu.
3. Click 'Check if you paid the right amount of tax' for the tax year in question.
4. HMRC will show you a calculation. If you have overpaid, click 'Claim a refund'.
5. Choose how to receive the money: direct bank transfer (fastest) or a cheque.
6. Refunds typically arrive within 5 to 10 working days if you choose bank transfer, or up to 5 weeks if you request a cheque.

HMRC may also send you a P800 tax calculation letter, typically between June and November after the tax year ends. This official letter shows whether you have paid the right amount of tax, owe more, or are due a refund. If it shows overpayment, you can follow the instructions on the letter to claim online.

Other ways to claim

If you prefer not to use the online account, you can phone HMRC on 0300 200 3300 (Monday to Friday, 8am–6pm) with your National Insurance number ready. Have your employer's PAYE reference and payslip details to hand. You can also write to HMRC, though this takes longer — mark your letter clearly as a 'repayment claim' and include copies of your P45s or P60s.

Claiming a refund when you leave the UK

If you are leaving the UK to live or work abroad, you may be entitled to a tax refund for the months you worked in the UK during your final tax year. Most people who leave partway through the year have paid more income tax than they owe because they did not use their full Personal Allowance.

Form P85

The official way to claim a refund when leaving the UK is to submit form P85 to HMRC. This form also informs HMRC that you are departing the UK and updates your tax status. You can submit it online through your Personal Tax Account after you have left the country, or you can submit a paper copy by post if you prefer to do so before departure.

P85 is typically only necessary if you are not filing a Self Assessment tax return for your year of departure. If you are self-employed or have other income requiring a Self Assessment return, use the Self Assessment form instead — filing both may cause confusion and delay your refund.

1. Complete form P85 (available on GOV.UK).
2. Attach parts 2 and 3 of your final P45.
3. Include your National Insurance number and departure date.
4. Submit online via your Personal Tax Account or by post.

Processing typically takes 6 to 12 weeks after submission. HMRC will refund overpaid tax by bank transfer to a UK bank account, or by postal cheque to your overseas address (which is slower). For this reason, it is sensible to keep a UK bank account open temporarily after you leave.

Typical refund amounts

Most expats leaving partway through the year receive modest refunds — typically £200 to £800 — because cumulative PAYE deductions during employment have already given you much of your Personal Allowance benefit. If you were on an emergency tax code (W1, M1, or X) or had a salary-sacrifice arrangement, your refund may be larger.

Avoid refund scams and fraudulent agents

Tax refund scams are increasingly common. Fraudsters send fake emails, text messages, and letters claiming you are owed a refund, asking you to click a link or call a number to collect it. Never respond to unsolicited offers of refunds, and never give your bank details or passwords to anyone who contacts you first.

HMRC will never contact you by text, email, or phone to offer a refund or ask for personal information. Any legitimate refund is claimed by you, initiating contact through the official GOV.UK website or the HMRC app — never the other way around. If you receive a suspicious message claiming to be from HMRC, report it immediately.

• Forward suspicious text messages claiming to be from HMRC to 60599.
• Report suspicious emails to phishing@hmrc.gov.uk.
• Report scam phone calls on GOV.UK.
• Do not click links or download attachments from unsolicited messages.

Be equally wary of 'tax refund agents' or companies offering to claim refunds on your behalf for a fee. These are often scams or charge inflated commissions for work you can do for free. Always claim your refund directly through GOV.UK or by contacting HMRC yourself.

Keeping your tax records and staying organised

Keep copies of all your tax documents — P45s, P60s, payslips, and any letters from HMRC — for at least three years. These records are essential if HMRC ever queries your income or if you need to prove earnings for a mortgage, visa application, or benefit claim.

After receiving a P60, check it against your payslips to spot errors early. If figures look wrong, contact your employer's payroll department first — they issued the P60 and can correct it quickly. If your P60 disagrees with your payslips, contact HMRC.

Log into your Personal Tax Account every few months, especially after starting a new job or changing circumstances. This helps you spot overpayment or incorrect tax codes early, rather than waiting until the end of the year to claim a refund.