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Tax return corrections and refunds

If you have made an error, forgotten to tell HM Revenue and Customs (HMRC) something on your Self Assessment tax return, or think you have paid too much or too little tax it's easy to let HMRC know. If they agree with your new figures they will make a repayment, or if as a result of the changes you owe additional tax, they will tell you how much is due.

Changes within 12 months

If you make a mistake on a tax return you've got 12 months - from 31 January after the end of the tax year - to correct it. This is called an 'amendment'.

For example, for the 2007-2008 return you have until 31 January 2010 to make an amendment, that is 12 months after 31 January following the end of the tax year. This time limit applies whether you filed online or on a paper return.

If you filed online from the 2007-2008 return onwards you can also make an amendment online. Follow the link below and select 'Self Assessment'.

For paper filers there's no special form for making an amendment - just write to your Tax Office and give the details (you'll find the address on your tax return, your tax calculation and your Self Assessment Statement).

Tell them what the amendments are and quote the relevant return page numbers and box numbers on the return. You may find it easier simply to send in a copy of the original return pages, with any changes clearly highlighted.

If as a result of your amendment you are due a tax rebate (repayment), tell HMRC how you'd like to receive it. For convenience they can arrange to deduct it from any tax due on your next Self Assessment Statement if it's either:

  • less than £10
  • payable shortly before one of the tax payment dates

If your statement shows that you don't owe any tax, you can ask for any repayment (what ever the amount) to be sent to you instead of having it repaid through your statement. They can make the repayment direct to your bank or building society account - this is quick and secure. HMRC can also issue a cheque, however this will take a little longer to reach you.

If as a result of the changes to your tax return you owe more tax then HMRC will tell you how much you need to pay, when and how.

Changes dating back more than one year

There are special rules if you want to tell HMRC about a mistake and/or claim a repayment when it's too late to make an amendment. If you think you've paid too much or too little tax in a year when you didn't complete a tax return, write to your Tax Office and tell them why. If you think you're owed a repayment and they agree, in most cases you can get a tax rebate as long as you claim it no later than five years after 31 January following the year for which you're making the claim.

For example, you would have until 31 January 2012 to make a claim for the year 2005-2006.  

If you owe more tax your Tax Office will work this out and ask you to make a payment. Depending on the circumstances, interest charges may apply.

Years when you did complete a tax return

If you completed a tax return for the year when you think you paid too much or too little tax, you'll have to write and ask to claim 'error or mistake relief'. In most cases you can do this up to five years after 31 January following the year for which you're making the claim.

Bear in mind that in both circumstances we may examine all your tax affairs for that year - not just the subject of the claim.

A repayment for earlier year errors will be paid to you by cheque or bank transfer, or made through your Self Assessment Statement. But there may be a delay because we make thorough checks before sending out payments.  

If you've paid too much tax because of a mistake made by us you can get extra time to claim.

If you owe more tax as a result of the error, your Tax Office will work this out and ask you to make a payment. Depending on the circumstances, interest charges may apply.

Is interest payable on tax repayments?

If you pay too much tax you'll get interest added to your repayment. You get interest from the date you paid the tax until the end of the month when your repayment was issued.

If HMRC don't agree with your claim or ask for more information

HMRC need to check any repayment claim very carefully. They want to be sure that what you're saying now is correct - particularly if you're telling them that your return was wrong. You may be asked for more information before a repayment is agreed.

Repayments of tax on your current tax return

On your current tax return you may choose how you'll be repaid, if a repayment is due. You can have a repayment paid to:

  • a charity
  • your bank or building society
  • you by cheque
  • someone else's bank or building society
  • someone else by cheque

If the repayment is under £10, the money will be carried forward on your account unless you ask for it to be repaid.  

If you need more help

To get more help you can contact your Tax Office or ring the Self Assessment helpline on 0845 900 0444, (+44 161 931 9070 if calling from abroad). Open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.

In this section...

Tax evasion

People who don't pay their fair share of tax are being unfair on the rest of us.

 

Do it online