If you overpay tax, you can apply for HMRC to send the repayment to a third party using an R38 postal form, or apply online. This is usually the case when clients want a tax repayment sent to their accountant or representing agent.

You’ll need to complete a separate form for each tax year that you’re claiming repayments for.

Why do I need to submit an R38 form?

HMRC carry out a reconciliation process to check that all taxpayers have paid the correct amount of tax. The majority of people will have paid the correct amount of tax and rarely need to contact HMRC.

If you have paid too much tax and think you are eligible for a refund, you can submit an R38 form to request that HMRC look into the matter.

What happens if I overpay or underpay tax?

You’ll be able to claim a tax refund from HMRC if you pay too much tax. Underpaid tax can be collected through next year’s tax code, or collected through Self Assessment if that is an option.

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About The Author

Lee Murphy

MAAT and ICPA accountant, with a passion for making accountancy and bookkeeping accessible. Other interests include cloud-based software development for web and mobile access, keeping fit, reading, and entrepreneurship.

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