End-Year Reviews
- I think I may have overpaid tax last year - can I claim a refund now or is it too late?
- What must I submit when making a claim?
- Do I need to complete a Tax Return - Form 12?
- How could I end up with an underpayment if I am claiming for an additional tax credit?
I think I may have overpaid tax last year - can I claim a refund now or is it too late?
No - it's not too late. However, it is simpler to make a claim during the course of the tax year. By doing so you ensure that any refund due can be made by you employer during the year and avoid the need for further contact with the tax office at the end of the year. You should note, claims for refunds must be made within 4 years of the end of the year to which the claim relates and claims made after this time cannot be repaid.
What must I submit when making a claim?
If you have not made your claim before the end of the tax year you should submit the following to your tax office:
- Form P60 (and, if relevant, a Form P60 for your spouse) for the tax year. Form P60 is issued to you by your employer after the end of the tax year.
- Details of your claim for e.g. Medical Expenses, Rent Relief, Service Charges and Trade Union Subscriptions.
- If your claim relates to medical expenses you will also
need to complete a
Form
Med 1 (PDF, 779KB), see leaflet IT6
- Medical Expenses Relief.
Do I need to complete a Tax Return - Form 12?
Not normally. However, if a Form
12 (PDF, 986KB) is issued to you by the tax office you must
complete and return it.
How could I end up with an underpayment if I am claiming for an additional tax credit?
An underpayment of tax may arise where:
- The tax credits granted to you for the year were incorrect e.g. a tax credit which was no longer due was carried forward from an earlier year or was over-allowed and you did not advise the tax office of the error when you received your certificate of tax credits or
- An error occurred when the tax was deducted by your employer.
