Claim a refund of Income Tax if you're an expat

If you're a foreign national assigned to the UK, you've paid too much tax and you want to claim a refund, use form R38(expat).


Claim online (sign in to, or set up a Government Gateway account)

Claim by post

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You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number to use to track the progress of your form.

You can also use this form to authorise a representative to get the payment on your behalf.

You’ll need:

  • your National Insurance number (you can find this on your payslip, P60 or tax return)
  • your Self Assessment Unique Taxpayer Reference
  • your PAYE reference (if you have one - you can find this on your payslip or P60)
  • details of the repayment period you want to claim overpaid tax for
  • the name of the person you want repayment to be made to
Published 6 April 2014
Last updated 15 July 2016 + show all updates
  1. Change of return postal address
  2. An online forms service is now available.
  3. First published.