There are many reasons why an employee may have overpaid income. You may have had numerous changes in employment; gone in and out of periods of claiming Job Seeker’s Allowance or ESA; you may not have been given a P45 when you left your last employment or maybe you simply forgot to give the P45 to your new employer! As a result your tax code may have been BR or OT, and provided you did not receive any automatic refund through your wages, then you may still qualify for a rebate.
Another common scenario is when a taxpayer leaves the UK permanently. In all probability, this person would not have used up their personal allowance, which means he or she may qualify for a tax refund. CIS workers and landlords who belong to the Non Resident Landlord (NRL) scheme are another group who could also qualify for a tax refund.
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If you need further information then call our tax consultants now on 0203 137 5773 for free consultation and advice on how we can help with your tax affairs.