Collection

Repayments and refunds from HMRC: detailed information

Find out how to claim a repayment or refund from different taxes and duties.

• From: HM Revenue & Customs
• Published: 2 June 2026

Income Tax, including pay from a job

• Tax overpayments and underpayments
• Claim back Income Tax when you've stopped working (P50)
  • 23 August 2024
  • Guidance
• Get your Income Tax right if you're leaving the UK (P85)
  • 23 August 2024
  • Guidance
• Claim personal allowances and tax refunds if you live abroad (R43)
  • 6 April 2026
  • Guidance

Self Assessment

To find out how to claim a refund, select link and go to section ‘Claiming a tax refund’.

• Self Assessment tax returns

PAYE

• Claim for a refund if you've paid HMRC too much on your PAYE bill
  • 21 April 2026
  • Guidance

VAT

• VAT repayments
• VAT: overseas repayments for non-UK businesses enquiries
  • 16 October 2025
• How to claim a repayment of import duty and VAT if you've overpaid
  • 20 February 2026
  • Guidance
• Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business establishment
  • 12 June 2024
  • Guidance

Corporation Tax

• Get a refund or interest on your Corporation Tax

National Insurance

• Check how to claim a National Insurance refund

Alcohol Duty

To find out what to do if you have a credit on your account, select link and go to section ‘Overpaid duty’.

• Pay Alcohol Duty
  • 1 September 2025
  • Guidance

Construction Industry Scheme

• Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
  • 6 April 2026
  • Guidance

Construction Industry Scheme subcontractor deductions

Find out how to claim repayment of subcontractor deductions during the current tax year, if you are an individual or in a partnership.

• Claim repayment of subcontractor deductions
  • 6 April 2023
  • Form
• Claim a partner's repayment of subcontractor deductions
  • 6 April 2023
  • Form

Construction Industry Scheme for businesses based outside the UK

To find out how to claim a refund, select link and go to section ‘How to claim a refund’.

• Construction Industry Scheme for businesses based outside the UK
  • 17 April 2024
  • Guidance

Excise duty

• Excise duty drawback (Excise Notice 207)
  • 18 November 2025
  • Notice
• Excise movements: notice of intention to claim drawback (EX75)
  • 20 January 2023
  • Form
• Excise Notice 212: statutory interest and repayment of overpaid Excise Duty
  • 21 August 2014
  • Notice
• Claim for repayment of excise duty in Northern Ireland
  • 12 February 2023
  • Guidance

Excise duty, fuel and oil including mineral oil and biofuel

• Apply for approval to claim for part repayment of excise duty paid on oil used to treat or produce oil
  • 9 October 2025
  • Form
• Claim for partial repayment of rebated excise duty on mineral oil
  • 16 May 2016
  • Form
• Claim repayment of excess Advance Petroleum Revenue Tax credit
  • 8 October 2014
  • Form
• Reclaim excise duty on oils put to certain uses
  • 24 May 2023
  • Form
• Reclaim excise duty on oils or biofuels used to generate electricity
  • 18 November 2025
  • Form
• Reclaim excise duty on mineral oil used on commercial vessels
  • 24 May 2023
  • Form

Foreign entertainer or sportsperson

To find out about how to apply for a refund if you’ve paid too much withholding tax, select link and go to section ‘Apply for a refund’.

• Pay tax in the UK as a foreign entertainer or sportsperson
  • 2 January 2018
  • Guidance

Importing

• How to claim a repayment of import duty and VAT if you've overpaid
  • 20 February 2026
  • Guidance
• Apply to claim a repayment or remission of import duty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland
  • 1 June 2026
  • Guidance
• Claim a repayment or remission of charges on rejected imports
  • 2 April 2026
  • Guidance

Pensions

• Claim a tax refund when you've taken a small pension lump sum (P53)
  • 23 August 2024
  • Guidance
• Claim a tax refund when you've flexibly accessed all of your pension (P53Z)
  • 6 April 2025
  • Guidance
• Claim back tax on a flexibly accessed pension overpayment (P55)
  • 6 April 2025
  • Guidance
• Claim a tax refund if you've stopped work and flexibly accessed all of your pension (P50Z)
  • 12 March 2026
  • Guidance

Pensions, death benefit payments

• Claim back Income Tax on a pension death benefit lump sum P53Z(DB)
  • 1 May 2025
  • Guidance
• Claim back Income Tax on a pension death benefit lump sum payment if you've stopped working P50Z(DB)
  • 1 May 2025
  • Guidance
• Claim back Income Tax on a flexibly accessed pension death benefit payment P55(DB)
  • 30 April 2025
  • Guidance

Pension schemes

• Request a pension scheme refund or reallocation
  • 31 July 2023
  • Guidance
• Pension schemes: repayment request for registered pension schemes (R63N)
  • 7 June 2019
  • Form
• Pension schemes: overseas transfer charge scheme administrator repayment claim (APSS242)
  • 6 April 2024
  • Form
• Pension schemes: overseas transfer charge scheme manager repayment claim (APSS243)
  • 6 April 2024
  • Form

Plastic packaging tax

To find out how to apply for a tax repayment if you have paid too much into your account, select link and go to section ‘Apply for a tax repayment’.

• Pay Plastic Packaging Tax
  • 31 March 2025
  • Guidance

Savings and investments

• Claim a refund if you've paid tax on your savings and investments
  • 13 November 2025
  • Guidance

Stamp Duty Land Tax

To find out about how to claim a refund, select link and go to section ‘Refunds of Stamp Duty Land Tax’.

• Stamp Duty Land Tax

Stamp duties and other property taxes

• Stamp Duty Reserve Tax: getting a refund
  • 7 January 2022
  • Guidance
• Stamp Duty and SDRT: stock lending and repurchases - insolvency
  • 14 August 2009
  • Guidance
• Stamp Duty: company purchase of own shares held on an overseas branch register
  • 11 December 2014
  • HTML Publication
• Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
  • 15 July 2022
  • Guidance

Published 2 June 2026