HMRC is currently checking the tax records of PAYE income taxpayers to see if they paid the correct amount of tax for 2023/24. While most PAYE taxpayers will have paid the correct amount, some will receive a tax calculation showing either a repayment or an amount due.
But HMRC has taken the decision to stop automatically issuing cheques for PAYE repayments so taxpayers will need to claim their repayment from HMRC.
Caroline Miskin, Senior Technical Manager, ICAEW said:
“Previously, taxpayers who received a tax calculation showing a repayment could claim the repayment online but if they did not do so HMRC would automatically issue a cheque after 21 days, but this no longer happens.
“PAYE taxpayers who have overpaid income tax will now need to claim their repayment through the HMRC app, or their online account.
“Alternatively, taxpayers who cannot claim their repayment online can call HMRC, but that involves phoning already over-stretched helplines.”
ENDS
Note for editors:
CONTACT: ICAEW media office stephen.froome@icaew.com or 07970 402 073
- Taxpayers can claim their repayments at tax overpayments and underpayments.