Reconcile individual: overpayments: repayment claim forms and requests
Claims for repayment can be accepted on the following forms
- P53 for repayment of tax deducted from / for trivial pension commutation payments
- P60 if an early repayment is claimed
- P85 if the individual is going abroad (the information supplied must be considered to decide whether Personal Allowances are due, see the Residence, Domicile and Remittance Basis Manual (RDRM) for more information)
- R38 (see PAYE91040)
- R40 if the individual is claiming back tax deducted on investment income
- Self Assessment income tax return if the individual becomes self-employed during the same tax year
In addition to the above, we will also need any form P45 Parts 2 and 3 (unless the individual was a domestic employee). Note: From April 2016, P45 Parts 2 & 3 are no longer required with the P50 series of forms.
We will also need form P60 for any customer claiming an early repayment. See PAYE91015.