As the UK tax year ends on April 5, taxpayers who suspect they have paid too much or too little tax must act quickly. HM Revenue and Customs (HMRC) outlines clear steps on GOV.UK for resolving discrepancies, especially if no notification arrives.
Tax Notifications and Who Receives Them
HMRC typically sends a tax calculation letter (P800) or a Simple Assessment letter between June and March of the following tax year. These documents detail refunds owed or additional tax due.
Employed individuals or pension recipients qualify for these letters. However, those registered for Self Assessment see adjustments made automatically to their bill, without receiving such letters.
HMRC issues a tax calculation letter when taxpayers owe tax or qualify for a refund due to factors like untaxed income. A Simple Assessment letter applies in similar scenarios for straightforward cases.
Steps If You’ve Overpaid Tax
Claim your refund promptly if no letter arrives. Options include:
- Submitting a claim online via GOV.UK
- Posting details to the specified address
- Calling HMRC directly
Steps If You’ve Underpaid Tax
Contact HMRC immediately if you owe tax but received no letter. Call 0300 200 3300 or write to Pay As You Earn (PAYE), HMRC, BX9 1AS. Include your full name, address, and National Insurance number.
Meet payment deadlines to avoid penalties. Visit GOV.UK for full details and to initiate claims or payments.