HMRC Reviews 45 Million Tax Accounts for Overpayments
HM Revenue and Customs is reviewing 45 million PAYE accounts to identify tax errors and issue P800 calculation letters through November 2026.
The HM Revenue and Customs (HMRC) is reviewing approximately 45 million PAYE tax accounts to identify overpayments and underpayments. The agency has begun issuing P800 tax calculation letters, a process that will continue through November 2026. While HMRC prioritizes those owed money, the agency noted that refunds are not always automatic, especially for claims spanning multiple tax years.
Last year, more than 730,000 people failed to claim tax refunds, with the average unclaimed amount reaching £855. For individuals who have underpaid, HMRC typically recovers the funds by adjusting their PAYE tax code. The agency also warned the public to remain alert for scams, stating it will not request refund claims via email or text message.
Seb Maley, CEO of Qdos, urged umbrella workers to be especially vigilant because frequent changes in assignments and employers often lead to tax code errors. He advised flexible workers not to assume their tax positions are automatically correct and to carefully check the figures in any P800 letters received.
