If you’re employed or get a pension, HM Revenue and Customs (HMRC) checks whether you’ve paid the right amount of tax in the tax year.

They’ll post you a P800 tax calculation if you haven’t. This shows whether you’ll get a tax refund (rebate) or need to pay more tax.

When you might get a P800

You might get a P800 if:

  • you finished one job and started a new one in the same month
  • you started receiving a pension at work
  • you received Employment Support Allowance or Job Seekers Allowance

You won’t get a P800 if you’re registered for Self Assessment. Your bill will be adjusted automatically if you’ve underpaid or overpaid tax.

P800s are sent out after the tax year ends on 5 April. You’ll normally get yours in:

  • July if you’re due a refund
  • September if you need to pay more tax

Checking your P800

Your P800 shows the income you should have paid tax on. This includes your pay or pension and any state benefits, savings interest or employee benefits.

Compare the figures with your records, eg your P60, bank statements or letters from the Department for Work and Pensions (DWP). If your state benefit was paid every 4 weeks, work out the total paid in a year by multiplying your regular payment by 13 (not 12).

You may be able to use the HMRC tax checker to find out how much tax you should have paid.

If you agree with your P800

You usually don’t need to do anything.

If you’re due a refund, HMRC will send you a cheque within 14 days of the P800. If you’re owed tax from more than one year you’ll get a single cheque for the entire amount.

If you owe less than £3,000, HMRC will collect the tax you owe in instalments over the next year, unless:

  • your income is less than your Personal Allowance
  • you make a ‘voluntary direct payment’

If you think your P800 is wrong

Contact HMRC if you think the amounts used on your P800 are wrong, or HMRC didn’t act on information you gave them.

If you’ve not had a P800 tax calculation and you think you’ve paid too much tax, you can claim a tax refund.

If you owe more than £3,000

HMRC will write to you about ways you can pay.

Contact HMRC if paying the extra tax would make things difficult for you. They may be able to arrange for you to pay the tax you owe over a longer period.

Making a voluntary direct payment

If you want to pay the tax you owe in full, you may be able to make a voluntary direct payment instead.

You can only pay with a cheque, postal order or bank or building society draft. This should be payable to ‘HM Revenue and Customs only’ followed by ‘VP’ and your National Insurance number.

You must include a completed paying-in slip. Contact HMRC if you don’t have one.

Send your payment and payslip to HMRC.

HM Revenue and Customs
Bradford
BD98 1YY