Tax return corrections and refunds
If you have made an error, forgotten to tell us something on your Self Assessment tax return or think you have paid too much or too little tax it's easy to let us know. If we agree with your new figures we'll make a repayment, or if as a result of the changes you owe additional tax, we will tell you how much is due.
On this page:
- Changes within 12 months
- Changes dating back more than one year
- Is interest payable on tax repayments?
- If we don’t agree with your claim or ask for more information
- Repayments of tax on your current tax return
- If you need more help
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 2007/08 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 2007/08 return onwards you can also make an amendment online. Follow the link below, log in, and select ‘Self Assessment’.
Make a Self Assessment amendment online
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 us 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 us how you'd like to receive it. For convenience we 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 (whatever the amount) to be sent to you instead of having it repaid through your statement. We can make the repayment direct to your bank or building society account - this is quick and secure (some repayments are subjected to internal security checks and as a result may be processed a few days after the date shown on your statement). We can 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 we will tell you how much you need to pay, when and how.
Understanding your Self Assessment Statement
Changes dating back more than one year
There are special rules if you want to tell us about a mistake and/or claim a repayment when it's too late to make an amendment.
Years when you didn't complete a tax return
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 2005-06.
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.
HMRC rates of interest on repayments
If we don’t agree with your claim or ask for more information
We need to check any repayment claim very carefully. We want to be sure that what you're saying now is correct - particularly if you're telling us that your return was wrong. We may ask for more information before agreeing to make a repayment.
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 or your nominee by cheque
- someone else's bank or building society
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.
