HM Revenue & Customs

Apply for funding for a Tax refund

*indicates required information

Use this form to claim funding to pay a tax refund to your employee. If you need to claim for more than 1 employee you will need to complete additional forms.

Who is making the application? (Please select 1 box below).

Which HM Revenue & Customs (HMRC) Accounts Office deals with the PAYE record? Please select 1 box below.

 Help for Accounts Office reference:
 Help for Employers PAYE Reference:
 Help for Contact telephone number (including STD):
 Help for Full contact name:
 Help for Email address:

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Account details

Please tick the box below if you prefer your refund by Payable Order.

Please note: This will take longer than a payment direct to your bank account.

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Employee details

dd/mm/yyyy
dd/mm/yyyy

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Reason for the tax refund

Please complete 1 of the following boxes to show the reason for the refund being requested.

1. If the code shown on a new employee's form P45 is the reason a tax refund is due please enter the date of commencement below.

 Help for Date of commencement:
dd/mm/yyyy

2. If a new coding notice is the reason a tax refund is due, enter the date a new coding notice was issued by HMRC below.

dd/mm/yyyy

If you need to make a tax refund to 1 or more of your employees, wherever possible you should fund it by reducing your monthly or quarterly payments to HMRC by the amount of the refund(s). The payments to HMRC that you can reduce for this purpose are:

  • PAYE (Pay As You Earn) tax
  • National Insurance contributions
  • Student Loan deductions
  • Construction Industry Scheme deductions

If the reduction in payments for the month or quarter in which the refund is made is not sufficient to cover all of the tax refund(s), you can apply to HMRC for funding to cover the balance.

You must separately tell HMRC that you have no payments to make this month/quarter. You can do this using the 'no payments to make' tool. You'll find a link to this tool on your completion acknowledgement.

 Help for Net refund requested (£):

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After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.