STEP-BY-STEP TAX REFUND GUIDE

Step-by-Step Guide to Applying for a UK tax refund

If you have left the UK to travel or emigrate for an extended period of time, it’s likely you have overpaid tax. In many of these cases, individuals do not take advantage of their entire ‘tax free’ allowance. Follow this step-by-step guide to obtain the tax refund you might be due.

It is possible to claim back any overpayment of tax from HM Revenue and Customs for the last 5

years. While working, you should have been given at least one of the following tax documents from

your employer:

P45 (See Appendix A on page 5 for an example) – This document should have been given to

you when you left your employer; it contains 3 sections.

P60 (See Appendix B on page 6for an example) – This document should have been given to

you at the end of the tax year. It provides a summary of the amount you earned and paid in

tax throughout the year.

Statement of Earnings – HM Revenue and Customs will not provide replacements for your

tax documents. If you have lost your P45 or P60 a statement of earnings will replace either

of these documents. Your former employer is required by law to provide this on request.

If you must contact your former employer in order to obtain this document, see Appendix

C on page 7 for a sample letter.

1. Gather your P60(s) (see step 2 if you do not have access to your P60) for each of the last 4

full years you have worked. You can still lodge your claim for previous years even if you do

not have your P60s. If you do not have your final P45, however, you must obtain a

Statement of Earnings instead, which is detailed in step 2.

GETTING A STATEMENT OF EARNINGS (SEE APPENDIX C ON PAGE 7 FOR AN EXAMPLE)

2. If you are missing your P45 and P60, a statement of earnings from your former employer is

an allowed alternative. Your previous employer is required by law to provide a statement of

earnings upon request.

WRITING A REQUEST FOR A TAX REFUND (SEE APPENDIX D ON PAGE 8 FOR AN EXAMPLE)

3. Using Appendix D as an example, write a letter to the HMRC requesting a tax refund.

STEP-BY-STEP TAX REFUND GUIDE

COMPLETING FORM 91 (SEE APPENDIX E ON PAGE 9 FOR AN EXAMPLE)

4. Print Appendix E – Form 91 Employment Record.

5. Write your National Insurance Number in the top, right hand corner where indicated.

6. At the top of page 2, write the earliest year you are due a refund.

7. Starting from April of the recorded year, complete the remaining sections. Remember to

include dates when, you were not working or, were on Job Seekers allowance and tick the

appropriate box.

8. In the box to the right, include as much information as you can about your previous

employer. Make sure to include their name, address and tax reference number which should

be found on your P45, P60 or statement of earnings.

9. Moving one more box to the right, describe the type of work you were doing (such as

“Administration”) and include your payroll number (which should be found on your P45, P60

or statement of earnings). If you do not know this number, leave it blank.

10. In the next box input an estimate as to your weekly income before tax.

11. For the vast majority of people, the pension section should be left blank. If you receive a

pension, then you should complete this section as requested.

12. To the right of the pension section, input your date of birth.

13. Below your date of birth, tick ‘Yes’, if you are not working or if you are only working one job.

In any other case tick ‘No’.

14. Complete the rest of the form as instructed.

STEP-BY-STEP TAX REFUND GUIDE

COMPLETING FORM P85 (SEE APPENDIX F ON PAGE 12 FOR AN EXAMPLE)

15. Go to Appendix F, at the end of this guide and print Form P85: Leaving the UK.

16. Record your National Insurance Number (top, right hand corner) and address (beneath the

‘HM Revenue and Customs’ icon) in the appropriate sections.

17. Go to section 1, and record your nationality. Make sure to include on what grounds you

claim this nationality e.g. passport, place of birth.

18. Write the country you are going to, the date you are leaving (or have left) and the length of

time you lived in the UK.

19. Answer the question, “Do you intend to live outside the UK permanently?” appropriately.

20. Answer the question, “Will you be visiting the UK while you are living abroad?”

appropriately.

21. Answer the question, “Are you leaving the UK to work?” appropriately. If you answer ‘Yes’,

complete section 2 as requested. If you answer ‘No’ leave section 2 blank.

22. Section 3 – Answer the question “Will you or your spouse or civil partner, have any

accommodation in the UK while you are away?” appropriately. For example, if you have

purchased a property in the UK and plan to make it available for rent, answer ‘Yes’. Continue

to section 4 if you have answered ‘No’.

23. Section 4 – Answer the question “Will you be receiving rents, premiums, or other income

from property in the UK?” appropriately. Move to section 5 if you answer ‘No’.

IMPORTANT: If you answer ‘yes’ to questions 19, 20 or 21, then you will NOT be issued with

your refund directly but instead HMRC may request that you complete a Self-Assessment Tax

Return at the end of the current tax year (April 2013). As part of this, you will be required to

declare all of your income for the 2012/13 year.

24. Section 5 – Answer all questions appropriately.

25. Section 6 – Write the year you are leaving the UK as an answer for the following statement:

“ I claim repayment of tax that I may be entitled to for the year ending on 5 April and

enclose Parts 2 and 3 of my P45 - Details of employee leaving work’.

STEP-BY-STEP TAX REFUND GUIDE

26. Below the above question, complete your address and postcode in the box to the left, and

leave the box to the right blank unless you would like a nominee to receive your tax refund.

27. Write your bank account, sort code and account number. Sign and date section 6.

28. Complete section 7 as requested.

Sending your completed documents to the HMRC

29. Send the following, completed documents, to the address in Appendix D on page 8:

a. P85 Form (Leaving the UK)

b. P91 Form (Record of Employment)

c. P45, P60 or statement of earnings

d. Tax Refund Request Letter (Appendix D)

We recommend that you photocopy all documentation before sending to your tax office.

FOLLOWING UP ON YOUR APPLICATION FOR A TAX REFUND

Tax refunds normally take between six to eight weeks, but can sometimes take a lot longer

depending on the backlog of post that HM Revenue and customs has in any particular tax office. If

you have not heard anything about your tax refund within 6 weeks, it is advisable to chase the

relevant tax office as there may be a bottle neck which is stopping your tax refund from being

processed.

If you have any queries then you should contact HMRC on their client enquiry line:

0845 300 0627 (from within the UK)

+44 135 535 9022 (if calling from abroad)

Before you call, make sure that you have your National Insurance Number and your other tax

documents to hand, as well as a copy, and dates of any letters that you have sent to your tax office.

When a call operator answers your call, tell them that: “I am calling regarding my Pay As You Earn

tax refund which I sent on <DATE SENT>”

The call operator should check up on your tax refund confirming the reason why it is taking longer

than normal.

Appendix A – P45

Appendix B – P60

Appendix C – Stmt of Earnings Request: Request Statement of Earnings from Previous Employers

< ADDRESS>< PHONE NUMBER>

<DATE>

Human Resource/Payroll Manager<PREVIOUS EMPLOYER’S ADDRESS>

Dear Sir or Madam,

I am writing to request a copy of my statement of earnings on company headed paper for the year/s <YEARS OF EMPLOYMENT>, as is my entitlement under the 1998 Data Protection Act.

If you would be so kind as to send the statement of earnings to the above address at your earliest connivance.

Yours faithfully,

<SIGNED><YOUR NAME>

Appendix D – Tax Refund Request: Tax Refund Request to Tax Office

<YOUR ADDRESS><YOUR PHONE NUMBER>

<DATE>

HM REVENUE AND CUSTOMS

<YOUR FULL NAME><NATIONAL INSURANCE NUMBER>

Dear Sir or Madam,

I am writing to request a repayment of any overpayment of tax for the years <YEAR/S TAX REFUND IS DUE>.

Please find enclosed a copy of my P91 which should provide a complete work history for your records.

If you have any further questions please do not hesitate to contact me on the address of phone number above

I understand that a tax refund should take between 4/6 weeks and I appreciate your urgency in this matter.

Yours faithfully,

<YOUR NAME><SIGNED>

PAY AS YOU EARNPO BOX 1970LIVERPOOLL75 IWX

Appendix E – Form P91: Employment Record

Employment recordTax reference

National Insurance number

Please use these if you write or call.It will help to avoid delay.

I need to check that the record of your recent jobs (or any periods when youwere not working) is correct.To do this I need your help. Please answer the questions on the back of this formand then return it to me in the envelope provided.

Address• If the address above is wrong or incomplete,

please give the correct address here

• If you have changed your address in thelast 12 months, please give your previousaddress here – this will help me find anyearlier tax records for you

Issued by

Postcode

National Insurance numberIf your National Insurance number isdifferent from the one shown at the top ofthis form, please give the correct one here

Postcode

P91 BS5/02

please turn over �

You could end up paying too much tax if you do not complete this form.

Jobs

Starting from , please list in date order all the jobs you have had and any periods when you were out of work.Please do not leave any gaps between the periods. Please use CAPITAL letters and continue on a separate sheet of paper if you need to.

If you have been out of work at any time and claimed Jobseekers Allowance or received taxable Incapacity Benefit please tick the appropriate box.If you were not working and not getting either of these benefits, please tick the 'Not earning' box.

Date in full � one box only for each periodfor example, 28-06-99

Total weekly income(with bonuses andovertime) beforestoppages or weeklyrate of benefit

Type of job,payroll/worksnumber andbranch or siteyou worked at

If you ticked:Employed – enter your employer's full name and address,and Tax reference number (if known)Self-employed – enter your business name and addressJobseekers Allowance or Incapacity Benefit – enterthe name of the Benefit OfficeNot earning – it helps if you can say what you were doing,for example,"abroad" or "in full time education"Employed

Self-employed

JobseekersAllowance

IncapacityBenefit

Pensions

Please � if you receive any of the following

• Pension from a previous employer(Give your tax reference, if known)

• A state retirement pension

• Any other pensionIf you tick this box please state the type of pension below

From To

£

£

£

£

/ /

/ / • If you agree to us contacting you by phone todiscuss any queries, please give a contact number

• Please give your title: Mr Mrs Miss

Ms other

Signature

Date£

Please complete in all cases

• Date of birth

• Is your new job your only job? ( � ) Yes No

If no, give details of the other employment(Add tax reference if known)

• What is the amount of your weekly or monthly pay for yourcurrent job?

Weekly Monthly

£

Tax reference (if known):

Tax reference (if known):

Tax reference (if known):

Tax reference (if known):

Notearning

Tax reference (if known):

Appendix F–Form P85 : Leaving the UK

P85 Page1 HMRC08/12

Leaving the UK – getting your tax right

HelpIfyouwouldlikemorehelpwiththisform:• gotowww.hmrc.gov.uk• phoneourhelplineon0845 300 0627• ifyouarecallingfromoutsidetheUK

phone +44 135 535 9022

Yr Iaith GymraegFfoniwch0845 302 1489idderbynfersiynauCymraegoffurflenniachanllawiau.

About this form

1. About you

Usethisformtoclaimtaxrelieforarepaymentoftaxif:• youhavelivedorworkedintheUK• youareleavingtheUK,andyou -maynotbecomingbackordon’tknowwhenyou’re

comingbackor, -areleavingtheUKtoworkabroadfull-timeforatleasta

completetaxyear.

Donotfillthisforminif:• younormallyliveintheUKandaregoingabroadfor

shortperiods,forexampleonholidayorabusinesstrip• youhavecompleted,orarerequiredtocompletea

SelfAssessmenttaxreturnforthetaxyearthatyouleavetheUK(unlessyouareleavingtheUKtoworkabroadfull-timeforatleastacompletetaxyearforaUKbasedemployer).

Ataxyearis6Apriloneyearto5Aprilthenext.

Filling in this formEveryoneshouldfillinpages1,2and5.Youshouldalsofillin:• page3ifyouwillgetincomefromtheUKafteryouleave• page4ifyouwilldoanyofyourworkintheUKoryouwill

bepaidfromtheUK.

What you might need to help you fill in this form• YourformP45Detailsofemployeeleavingworkifyouhave

one,(youremployergivesyouthisformwhenyoustopworkingforthem).

• TheguidanceResidence,domicileandtheremittancebasis.Gotowww.hmrc.gov.ukandenterHMRC6intheSearchbox.

1 Yoursurnameorfamilyname(usecapitalletters)

2 Yourfirstnames(usecapitalletters)

3 YourmostrecentaddressintheUK(usecapitalletters)

TheUKisEngland,Scotland,WalesandNorthernIreland

Postcode

4 YourphonenumberWemaycallyouifwehaveanyquestionsaboutthisform

5 Areyoumaleorfemale?

Male Female

6 Yourdateofbirth DDMMYYYY

7 YourNationalInsurancenumber,ifyouhaveoneYoucanfindyourNationalInsurancenumberona

formP45orP60thatyougetfromyouremployer,

aPAYECodingNoticeoraletterfromus

Page2

About you continued

8 YournationalityForexampleBritish,Polish,French

9 HowlonghadyoulivedintheUKbeforethedateyouleft(orthedateyouintendtoleave)?

10 YourdateofleavingtheUK DDMMYYYY

11 Whichcountryareyougoingto?

12 Whatisyourfulladdressinthatcountry(incaseweneed

towritetoyou)

13 Willyou(oryourspouseorcivilpartner)haveanyaccommodationintheUKwhileyouareabroad?

No IfNo,gotoquestion15

Yes IfYes,tellustheaddressof

theaccommodation

14 Doyouownorhaveyoueverownedthisaccommodation?

No

Yes IfYes,is(orwas)itownedbyyoualoneor

jointlywithsomeoneelse?

Mealone

Jointly

15 DoyouintendtoliveoutsidetheUKforafulltaxyear?Ataxyearis6Apriloneyearto5Aprilthenext

No IfNo,gotoquestion17

Yes

16 DoyouintendtoliveoutsidetheUKpermanently?

No

Yes IfYes,gotoquestion18

17 WhendoyouexpecttoreturntotheUK?

18 HowmanydaysdoyouexpecttospendintheUKineachofthenextthreetaxyears?(6Apriloneyearto5Aprilthenext)Forexample81daysbetween6April2010–5April2011

19 WillyougetanyincomefromtheUKafteryouhaveleft?Thisincludesincomefromproperty,pensions,

employment,one-offbonuspayments,andbankor

buildingsocietyinterest

No

Yes

20 Willyoubeworkingfull-timeoutsidetheUK?

No

Yes

21 Willyoueither:• doanyofyourworkintheUK,or• getasalaryfromtheUK?

No

Yes

Page3

2. Income you get from the UK after you leaveFillinthissectionifyouwillgetanyincomefromtheUKafteryouleavetheUK.

Incomeincludesincomefromproperty,earningsyougetfromUKwork,aone-offbonuspayment,pensions,bankorbuildingsocietyinterestorprofitsfromstocksandshares.

• Ifyougetanyincomefromproperty,pleaseanswerquestions22to24.• Forallotherincomepleaseanswerquestion25.

Formoreinformationaboutthetypesofincomethataffectyourtaxgotowww.hmrc.gov.ukandenterHMRC6intheSearchbox.

IncomefromUKpropertyIfyouhaveapropertyintheUKthatyougetincomefromyoumayhavetopayUKincometax.

Formoreinformationgotowww.hmrc.gov.uk andenterTheNon-ResidentLandlords(NRL)SchemeintheSearchbox.

22 WillyougetanyincomefromapropertyintheUK?Forexample,rent,propertyfees,interestpremiums

No IfNo,gotoquestion25

Yes

23 HowmuchincomewillyougetfromUKpropertyeachtaxyear?Ifyoudon’tknowtheexactamount,

giveanestimate

ThetaxyearyouleavetheUK

£

Inthenexttaxyear

£

Thenameandaddressofthepersonpayingyou

Name

Address

Postcode

24 Howwillyoubepaid?Put‘X’inonebox

Paiddirectlybyatenant

Paidbyanagent Tellusthedatethattheystartedtomanage

thepropertyDDMMYYYY

Other,givedetails

OtherincomefromtheUK

25 GivedetailsofanyotherincomeyouwillgetfromtheUKafteryouleave.Ifyoudonotknowtheactualamount,giveanestimate

IfyouwillbeworkingwhenyouleavetheUKgotosection3‘Youremployment’onpage4.

Ifnot,gotosection4‘Howyouwanttobepaidanymoneyweoweyou’onpage5.

TypeofincomeForexample

pensionoremploymentbonus

Annualamountin£

DatestartedDDMMYYYY

Payroll/pensionoraccountnumber

Taxofficereference(ifapplicable)

Page4

3. Your employmentFillinthissectionif:• youwilldoanyofyourworkintheUK,or• youwillbepaidthroughaUKpayrollorbyanofficeoragentintheUK.

FormoreinformationaboutUKpersonaltaxallowancesandtypesofincome,gotowww.hmrc.gov.ukandenterHMRC6intheSearchbox.

26 WillyoudoanyofyourworkintheUK?Forexamplebusinessmeetings,seminarsor

trainingcourses

No

Yes IfYes,givedetails

27 DoyouworkfortheUKGovernmentasaCrownservantorinCrownemployment?

No

Yes IfYes,tellusyourdepartment’sname

28 Whatjobwillyoudointhecountryyouaregoingto?

29 Youremployer’snameandaddress

Name

Address

30 Willyoudoyourjobonarota?Forexampleasanoilrigworkerwhoworks14dayson

rigthen14daysoff

No

Yes IfYes,tellusthecountrywhereyou

expecttospendyourdaysoff

31 Willyoubepaidthrougheither:• aUKemployerthroughaUKpayroll,or• anofficeoragentintheUK?

No IfNo,gotosection4onpage5

Yes IfYes,tellusthenameand

addressofthepersonpayingyou

Name

Address

Postcode

Page5

4. How you want to be paid any money we owe youNot everyone gets a refund.Ifweoweyouanymoney,wecaneitherpayittoyouorsomeoneelseonyourbehalf–thisisknownasa‘nominee’.Pleasechooseoneofthefollowingtwooptions:

DeclarationYou must sign this declaration.

Ifyougiveinformationwhichyouknowisnotcorrectorcomplete,actionmaybetakenagainstyou.

Option one–Paydirecttobankor buildingsociety

Banksortcode

— —

Accountnumber

Accountholder’sname

Bankorbuildingsocietynameandaddress

Name

Address

Put‘X’inonebox

Thisismyaccount

Thisismynominee’saccount

Option two–Paybychequedirecttomeor mynominee

Put‘X’inonebox

Makethechequepayabletome

IauthorisethechequetobepayabletomynomineeTellusyournominee’sname

Tellustheaddresstosendthechequeto

I declare that• theinformationIhavegivenonthisformiscorrectandcompletetothebestofmyknowledge• Iclaimrepaymentofanytaxdue.

Yoursignature DateDDMMYYYY

WhattodonowPutan‘X’inrelevantbox

Ihaveenclosedparts2and3ofmyformP45Detailsofemployeeleavingwork(donotsendphotocopies).

IfyouhavenotyetreceivedyourP45fromyouremployerpleaseobtainitbeforeyoureturnthisform.

Ican’tgetaformP45.Pleasetelluswhyintheboxbelow,forexamplebecauseyouareretiredoraUKCrownservant

employedabroad.If you have a form P45 and don’t send it to us, any repayment due to you cannot be made.

Pleasesendthisformtoyourtaxoffice.Youcanfindyourtaxofficeaddressby:• goingtowww.hmrc.gov.ukselectContactusandchooseIncomeTax• askingyouremployer.