Overpayment repayment claims

Where a taxpayer has overpaid tax, they may be able to obtain a refund by making an overpayment claim. HMRC have recently updated their online guidance so that individuals claiming a tax refund can see what information they need to include when they are making their claim.

HMRC do not issue refunds as a matter of course when tax has been overpaid and where a taxpayer wants a refund, they will generally need to make an overpayment claim.

HMRC have updated their guidance in their Self Assessment Manual on how to claim overpayment relief.