UK employees have a window to claim back overpaid Income Tax, covering the current tax year and the four preceding tax years. As of 28 September 2026, this means claims can be made for the 2026/27 tax year and the years from 2022/23 through 2025/26.
A claim for the 2022/23 tax year typically needs to reach HMRC by 5 April 2027. After this date, the 2022/23 tax year will fall outside the standard four-year claim window.
Reasons for overpaying tax can include an incorrect tax code, which dictates how much tax-free income an employer allows, or not claiming tax relief on eligible work expenses. These expenses might cover maintaining a required uniform, buying job-specific tools, qualifying business mileage, or approved professional subscriptions, provided the employer has not fully reimbursed them.
Employees are advised to check their HMRC Personal Tax Account for tax calculations or incorrect employment details. If HMRC has issued a P800 calculation showing a refund is due, individuals should follow the instructions provided. For eligible job expenses, claims can be made through HMRC's online service or by post using form P87, provided the total expenses are £2,500 or less for that year and tax was paid.
While paid refund services are available, they typically charge a fee, such as Taxpro's 37.5% plus VAT for PAYE refund claims. Claiming directly through HMRC avoids such service fees.