How Do I Write A Tax Rebate Letter?

If you’ve overpaid your taxes and want to know how to write a tax rebate letter to claim the amount paid in excess to the HMRC, you will find detailed guidance in the blog post below. In addition to this, you will also learn about the different possible reasons for overpaying your taxes; as well as how far back you can claim this amount from the HMRC.

How Do I Write A Tax Rebate Letter?

While you can claim overpaid taxes when you receive the P800 form or tax calculation letter from the HMRC at the end of a tax term, if you need to write a letter to them to claim a tax rebate, you can consider using the sample drafted below and customise it according to your need and the relevance of your case:

Sample Tax Rebate Letter:

HM Revenue and Customs [Name of the claimant]

Pay As You Earn [Address of the claimant]



Dear Sir

National Insurance Number: [National Insurance Number of the claimant]

PAYE Tax reference[s]: [References from payslips or P45s/P60s]

REPAYMENT CLAIM – [mention relevant tax year such as 2021/22]

According to my calculations and records, I believe that I have overpaid my tax for the tax year [mention tax year such as 2021/22].

The details of my [employment/pension] income and PAYE for the year are as follows: 

[£xxx] from [company/pension provider name and PAYE reference], with tax paid

under PAYE of [£xxx] 

[you should use the figures mentioned in your P60 or P45. in case of more than one job, you will need to mention the details of each one separately]

The reason why I believe that I have overpaid my tax during [mention year] is that [insert reason; such as being assigned an incorrect tax code].

I hope that the matter will be taken into consideration and will anticipate your response.


[claimant’s signature]

You can customise this draft according to your personal details and circumstances. 

What Are The Reasons That I Can State For Overpaid Taxes In A Tax Rebate Letter?

When you need to claim a tax rebate by stating the details of your circumstances, you should make sure that (a) you are stating the facts; and (b) you can provide evidence to support your claim.

Some of the common reasons for which a tax rebate can be claimed include the following:

  • starting a new job and being assigned an emergency tax code
  • incorrect tax code used by an employer
  • being employed at more than one job simultaneously
  • being employed only during the holidays because of being a student
  • reduction in other income(s) that the HMRC tax through your tax code
  • end of employment with no taxable earnings or benefits for a portion of the tax year
  • change in circumstances or employment status; such as shifting from working full-time to part-time work

How Far Back Can I Claim Overpaid Taxes With A Tax Rebate Letter?

You can claim overpaid taxes as far back as 4 years. This means that:

  • tax rebate for the tax year 2018/19 can be claimed by 5 April 2023
  • tax rebate for the tax year 2019/20 can be claimed by 5 April 2024
  • tax rebate for the tax year 2020/21 can be claimed by 5 April 2025
  • tax rebate for the tax year 2021/22 can be claimed by 5 April 2026
  • tax rebate for the tax year 2022/23 can be claimed by 5 April 2027

It is under very special circumstances when the HMRC or the DWP are responsible for the tax error leading to an overpayment of taxes that a tax rebate can be claimed for earlier years.

You can use a tax rebate letter for this if you’ve not mentioned the details of overpaid taxes in your P800, you’ve missed submitting the form or did not receive it altogether.


The above discussion has not only provided a sample tax rebate letter but also highlighted some of the common reasons why taxpayers may end up overpaying their taxes. If you are one of them, you may need to write a tax rebate letter to claim the overpaid amount from the HMRC. however, one must keep in mind that there is a time limit to how far back one can claim overpaid taxes.


Tax overpayments and underpayments: If your tax calculation letter (P800) says you’re due a refund – GOV.UK

Example letters to HMRC regarding tax repayments

How do I claim back tax I have overpaid through PAYE on wages or pensions?