What Form Do I Need to Claim Tax Back from HMRC?

The form you need to claim tax back from HMRC depends on why you overpaid. Use P87 for work expenses, P50 for a refund after stopping work, P85 if you’re leaving the UK, R40 for tax deducted from savings and investments, and P53 or P53Z for pension lump sums. In many cases you won’t need a form at all: HMRC reconciles PAYE at the end of each tax year and, if you’ve overpaid, sends a P800 tax calculation letter telling you how to claim.¹

Check for a P800 Before You Fill in Anything

After 5 April each year, HMRC compares your earnings against the tax your employer deducted. If they don’t match and you’ve overpaid, a P800 arrives in the post explaining what you’re owed.¹

If your P800 says you can claim online, request a bank transfer using the reference number on the letter and your National Insurance number. The money typically arrives within five working days. You can also claim through your Personal Tax Account or the HMRC app if you have a UK bank account. If the letter says a cheque is on its way, do nothing; it should arrive within 14 days.¹

You can also sign in to your Personal Tax Account to check how much income tax you paid last year and whether a refund is showing, even before a P800 turns up.²

Which Form Fits Your Situation

Money spent on things you need for your job that your employer didn’t reimburse: P87.
You’ve stopped working and aren’t going back soon: P50.
You’ve left, or are leaving, the UK: P85.
Tax was taken off your bank interest, dividends, or a PPI payout: R40.
You took a small pension pot as a lump sum: P53.
You flexibly accessed and emptied your pension pot, or received a serious ill-health lump sum: P53Z.

Form P87: Tax Relief on Work Expenses

If you pay for things you need to do your job and your employer doesn’t reimburse you, claim tax relief on Form P87. Common examples are washing a uniform, professional body subscriptions, and travel to temporary worksites.³ The expense must be something you have to pay specifically to do your work; you can’t claim for things you choose to buy or that your employer offers to provide.

One limit trips people up. P87 only works if your total expenses for the tax year are £2,500 or less. Above that, you have to file a Self Assessment return instead.⁴ The postal version needs your employer’s PAYE reference and a breakdown of each expense category.⁵

You can also claim online through GOV.UK. If you estimate expenses when claiming, you must update HMRC at the end of the tax year with the actual amount.³ The relief is granted under Section 336 of the Income Tax (Earnings and Pensions) Act 2003, which requires expenses to be incurred wholly, exclusively, and necessarily in performing your duties.⁶

Form P50: Refund After Stopping Work

If you’ve recently stopped working, P50 lets you claim without waiting for the end of the tax year. It applies if you’ve been unemployed for at least four weeks and aren’t claiming taxable state benefits, you’ve retired without an employer pension, you don’t expect to return to work, or you’ve gone back to full-time study.⁷

Skip P50 if you expect a new job within four weeks; your new employer will adjust your tax through payroll. You also can’t use it while you’re still registered with an employment agency. Ask the agency to send your final pay and tax details to HMRC first.⁷ The fastest route is online through GOV.UK; a paper form is also available.

Form P85: Leaving the UK

Use P85 if you’ve left or are leaving the UK and want to reclaim tax from your UK employment. You’re eligible if you lived and worked in the UK and have left and may not return, or you’re working abroad full time for at least one full tax year.⁸

Send Parts 2 and 3 of your P45 with the form if you have one. If you don’t have a P45 because you’re continuing to work for a UK-based employer from abroad, still submit the P85, but you’ll also need to file a Self Assessment return and form SA109.⁹

Form R40: Tax on Savings and Investments

If tax has been deducted from your savings or investment income and your total income sits within the personal allowance, use R40 to reclaim it.¹⁰ This covers bank interest, dividends, purchased life annuities, and PPI payouts where tax was withheld.

R40 has its own thresholds. You can only use it if your gross income from savings and investments is £10,000 or less, and your gross income from land and property is £10,000 or less (with net property income of £2,500 or less). Above those limits, or if you’re already in Self Assessment, claim through your tax return.¹⁰ You can submit R40 online and claim for the current tax year plus the previous four, though each year needs its own submission.

Forms P53 and P53Z: Pension Lump Sums

Pension lump sums are often taxed at a higher rate than your real marginal rate, particularly when the payment is large and the provider doesn’t know your other income. Two forms cover this, and picking the wrong one is a common mistake.

Use P53 if you’ve taken all of your pension as cash (trivial commutation) or received a small pension pot as a lump sum.¹¹

Use P53Z if you’ve flexibly accessed your pension and emptied the entire pot, or received a serious ill-health lump sum.¹² For either form, you’ll need the pension provider’s name, the lump sum amount, and details of your other income for the year so HMRC can work out the correct tax rate.

When You Need Self Assessment Instead

Some situations can’t be handled with the standalone forms above and need a full Self Assessment return. The common triggers for PAYE employees are work expenses over £2,500 in a tax year (P87 can’t be used), income from property or investments above the R40 thresholds, and untaxed income HMRC doesn’t already know about.⁴ If you’re already registered for Self Assessment, claim all reliefs through the tax return; you can’t use the standalone forms alongside it.³

Marriage Allowance: A Related Route

If one partner in a marriage or civil partnership earns less than the £12,570 personal allowance and the other is a basic-rate taxpayer, the lower earner can transfer part of the unused allowance across. It isn’t a refund form as such, but it cuts the higher earner’s tax bill and can be backdated. Apply online through GOV.UK using both partners’ National Insurance numbers.¹³

What to Have Ready Before You Start

Your National Insurance number, which appears on payslips, your P60, or previous HMRC correspondence.
Your P60. Your employer must give you one by 31 May each year if you were working for them on 5 April. It shows your total pay and tax for the year.¹⁴
Your P45 if you’ve left a job. It shows the leaving date, total pay and tax from 6 April to the date you left, and your tax code.¹⁵
Receipts or records of expenses if you’re claiming relief on work costs, showing date, amount, and what each expense was for.

Time Limits

You generally have four years from the end of the tax year to claim a refund. A refund for the 2021–22 tax year (which ended 5 April 2022) must be claimed by 5 April 2026. After that, the money is gone. The R40 guidance confirms you can claim for the current tax year plus the previous four.¹⁰ Don’t sit on old P60s planning to get round to it.

How to Submit and How Long It Takes

Most claims can now be made online. To use HMRC’s digital services, you’ll need a Government Gateway user ID or GOV.UK One Login sign-in details. If you’ve never used HMRC online before, select “Create new sign in details” and follow the setup.¹⁶

Paper forms remain available for every claim type; postal P87s go straight to HMRC.⁴ If you post it, use tracked mail and keep a copy of everything you send.

Timing depends on the route. Online P800 refunds by bank transfer usually arrive within five working days. Paper claims outside Self Assessment generally take around six weeks. If HMRC runs security checks or verifies details with your employer, expect longer. Check your Personal Tax Account for updates rather than calling.

1
GOV.UK. If Your Tax Calculation Letter (P800) Says You’re Due a Refund
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GOV.UK. Check How Much Income Tax You Paid Last Year
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GOV.UK. Claim Tax Relief for Your Job Expenses
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GOV.UK. Claim Tax Relief for Your Job Expenses by Post
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HM Revenue and Customs. P87 – Tax Relief for Expenses of Employment
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Legislation.gov.uk. Income Tax (Earnings and Pensions) Act 2003 – Section 336
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GOV.UK. Claim Back Income Tax When You’ve Stopped Working (P50)
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GOV.UK. Get Your Income Tax Right if You’re Leaving the UK (P85)
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GOV.UK. Tax if You Leave the UK to Live Abroad
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GOV.UK. Claim a Refund if You’ve Paid Tax on Your Savings and Investments
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GOV.UK. Claim a Tax Refund When You’ve Taken a Small Pension Lump Sum (P53)
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GOV.UK. Claim a Tax Refund When You’ve Flexibly Accessed All of Your Pension (P53Z)
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GOV.UK. Apply for Marriage Allowance Online
14
GOV.UK. Your P45, P60 and P11D – P60
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GOV.UK. Your P45, P60 and P11D – P45
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GOV.UK. HMRC Online Services: Sign in or Set Up an Account