Research and analysis

PAYE customer views on P800 prototypes

Research with a range of PAYE customers, exploring responses to newly designed P800 End of Year tax calculation prototypes.

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This research explored PAYE customers’ responses to eight new prototype P800 tax calculation letters with a purpose of informing future design and content.

If PAYE customers have paid too much or too little tax then HMRC will send them a P800 tax calculation. The P800 sets out how much the customer has overpaid or underpaid for that tax year. If a customer has underpaid then this will usually be collected from their wages, salary or pension over the next year. If customers have overpaid, then a repayment is made in the form of a cheque through the post.

These prototypes covered a range of different scenarios, including underpayments, overpayments, calculations for those on a pension and calculations for those receiving benefits in kind and those who are higher rate taxpayers. Each group were shown two of these prototypes and responses to these were explored.

Reactions to the new digital service were also tested as part of the research. HM Revenue & Customs (HMRC) is considering options for how repayments are made to customers in the future. One of these options is a digital service, which would enable customers to log in and provide their bank details so HMRC can make the payment directly to them.