Коротко

HMRC returns overpaid tax for free — no agents, no commission. Average refund — £200–1,800 for a PAYE worker, £2,000–6,000 for a CIS subcontractor. Three situations give you the right to a refund: emergency tax on your payslip (code BR/0T — refund through Personal Tax Account), CIS deductions for construction workers (through Self Assessment), you left the UK mid-year (form P85 online, 15 minutes). HMRC processing time — 4–12 weeks. Agents like RIFT take 28–36% for something you can do yourself.

UK tax refund · free via gov.uk

UK tax refund — step-by-step guide 2026

Three situations give you the right to a refund: emergency tax on your payslip, CIS deductions as a construction worker, you left the UK mid-year (P85 / R40 / P50). Average refund £200–1,800. We cover all three below.

Step 01 · Estimate

How much you could get back.

Choose your situation — the calculator will show an approximate amount and the path to a refund.

Виджет 02 · Refund estimator

Сколько мне должны вернуть?

Оценка возврата
£2,400

Это оценка. Точная сумма — после подачи. ± £100. Как подать самому →

Не отдавайте 36% скам-агенту
RIFT возьмёт £864 комиссии. Почему это скам →
Источник: gov.uk/claim-tax-refund · HMRC P800Открыть полный refund-калькулятор →
Step 02 · Your situation

Three refund paths — find yours.

The refund mechanism depends on why the overpayment happened. Find your situation.

01

Emergency tax — BR / 0T / W1 / M1 on your payslip

Code BR or 0T means: your employer did not receive the correct code from HMRC and is deducting 20% from your entire salary without taking your Personal Allowance into account. W1/M1 — cumulative accounting is turned off.

Why this happens

  • You did not hand in a P45 from your previous employer
  • First job in the UK — no tax history
  • Multiple agencies at the same time
  • Job change without a P45 or starter checklist

How to get your overpayment back

  1. Check your code through Personal Tax Account. gov.uk/personal-tax-account → «Check your Income Tax». If HMRC sees the wrong code — ask them to correct it online.
  2. Call HMRC. 0300 200 3300. Explain that you have BR or 0T. HMRC will send a P6 to your employer — the code will change on your next payslip.
  3. Wait for P800 or claim online. After the code is corrected, HMRC will recalculate your tax for the year. P800 will arrive by post or in your Personal Tax Account. If there is no P800 but the overpayment is obvious — make a refund claim through PTA.
Starter checklist — fill it in on your first day

When you start a job without a P45 — ask your employer for a «Starter Checklist» (replaces P46). Mark your situation (A/B/C). This will prevent emergency tax.

02

CIS subcontractor — 20% deducted by the contractor

The contractor deducts 20% (or 30% if you are not verified) from each payment. But this deduction is calculated on your gross income — without Personal Allowance or expenses. The real tax is usually 3–4 times lower.

Example: £40,000 gross CIS
Gross income£40,000
CIS deducted (20%)−£8,000
Personal Allowance−£12,570
Expenses (tools, PPE, transport)−£5,000
Taxable income£22,430
Actual tax (20%)£1,972
Refund≈ £6,028

Path to a refund

  1. Collect your CIS statements. The contractor must issue them within 14 days after the end of each tax month. Keep everything.
  2. Register for Self Assessment. CIS — mandatory filing. Go to gov.uk/register-for-self-assessment.
  3. File SA100 + SA103S. Enter your gross CIS income, allowable expenses, and the total CIS deductions in the special field.
  4. HMRC recalculates and refunds to your bank account. Timeframe — weeks, not days. HMRC does not publish a universal SLA.

Full CIS guide: go to /en/taxes/cis →

03

Left the UK mid-tax-year

The UK tax year runs from 6 April to 5 April. If you left earlier, too much tax was deducted for the whole year — part of your Personal Allowance was not used. Refund through form P85.

Important: P85 is not compatible with Self Assessment

If you already file Self Assessment (for example, as a CIS subcontractor or sole trader) — do NOT file P85. Use your SA return for the same tax year. Double filing will cause an error.

Path through P85

  1. Make sure you will not return to the UK in the same tax year. P85 — only for those leaving permanently or at least until the next 5 April.
  2. Gather: P45, recent payslips, UK bank details. P45 is mandatory — get it from your employer before you leave.
  3. File P85 online. gov.uk/income-tax-when-you-leave-the-uk → «Claim tax back when you've stopped working in the UK». 15 minutes. Free.
  4. Refund to a UK account or by cheque. If your account is already closed — provide an address, a cheque will be sent.
How long to wait

Weeks — not days.

HMRC does not publish a universal SLA for refunds. Most online refunds are processed within a few weeks. Postal and complex cases take longer. Check the status in your Personal Tax Account, do not call before 8 weeks.

Online PAYE refund claim
2–6 weeks
Through Personal Tax Account. The fastest route.
P800 from HMRC (automatic)
After the end of the tax year
HMRC calculates automatically. It may arrive several months after 5 April.
Self Assessment refund
4–12 weeks
After filing SA. If the claim is simple and by BACS — faster. If paper — slower.
P85 (leaving UK)
4–8 weeks
Online P85 is processed faster than paper. Cheque by post — add time.
Why do it yourself

DIY vs agent — difference of £700–1,080.

RIFT takes 36% of your refund. Tax Returned — 28%+VAT. HMRC returns the same amount. The only difference is how much the middleman keeps for themselves.

£3,000 refund · кто сколько оставит вам в кармане

Один и тот же возврат. Четыре цены.

HMRC возвращает одну и ту же сумму вне зависимости от посредника. Разница — только сколько посредник возьмёт себе.

DIY (сам через gov.uk)
Бесплатно. 90 минут вашего времени.
£3,000
никакой комиссии
У вас на счёте £3,000
Bookkeeper / accountant
Фикс-прайс. Видит всю картину.
£2,700
− £300 комиссия
У вас на счёте £2,700
Tax Returned
28% + VAT. «Бесплатная подача» — за этой фразой 33% комиссия.
£1,992
− £1,008 комиссия
У вас на счёте £1,992
RIFT
36% incl VAT. Реклама на стройках и в WhatsApp.
£1,920
− £1,080 комиссия
У вас на счёте £1,920