Income Tax: expat tax claim (R38 (Expat))
Use the online form if you're a foreign national assigned to the UK, you've paid too much tax and you want to claim a refund or authorise a representative to get the payment on your behalf.
Ref: R38 (Expat) PDF, 206KB, 2 pages
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If you’re a foreign national assigned to the UK, and you’ve paid too much tax and want to claim back the overpayment, 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 that you can use to track the progress of your form.
You can also use this form to authorise a representative to receive the payment on your behalf.
- 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