If you’re due a tax refund or need to pay more tax, HM Revenue and Customs (HMRC) may send you a P800 tax calculation.

Contact HMRC if you think the amounts used on your P800 are wrong.

You can check if you’re paying the right amount of tax.

If you’re due a refund

HMRC will usually send you a cheque within 14 days. You’ll get a single cheque for the entire amount, if you’re owed tax from more than one tax year.

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

If you need to pay more tax

You owe less than £3,000

HMRC will usually change your tax code so the tax you owe is taken from your wages or pension in the future. The P800 tax calculation tells you how much extra they will take during the following tax year - usually in equal instalments.

You can make a ‘voluntary direct payment’ instead.

Voluntary direct payment

You may be able to do this if you either:

  • want to pay the tax you owe in full
  • can’t pay through your tax code

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

You must include a completed payslip. HMRC will send this with your P800 calculation.

If you don’t have a payslip you’ll need to get one from HMRC by calling the number or writing to the address on your P800 tax calculation or Self Assessment statement.

Contact HMRC if you haven’t had a P800 calculation or Self Assessment statement.

Send your payment and payslip to:

HM Revenue and Customs
BD98 1YY

You owe more than £3,000

HMRC will write to you about ways you can pay.

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

Self Assessment

There’s a different system if you think the tax you’ve paid through Self Assessment is wrong.

If you pay tax through PAYE and also complete a Self Assessment tax return, HMRC may collect any tax you owe through your tax code (if it’s less than £3,000).