What is an R38 form for?

An R38 is the form you need if you have paid too much tax and you want to reclaim this overpayment back from HMRC by post.

The R38 form should only be used when you wish to claim a tax refund from income earned through PAYE and not self employment.

HMRC uses the R38 form so you can supply details regarding your income and income tax paid, which allows them to determine if you have overpaid you tax and qualify for a refund.

If necessary, you are also able to nominate another person to receive your tax refund by using the R38 form.

Is an R38 form complicated?

The R38 is a form provided by HMRC and can be filled in either online or in paper format. There are 11 questions to answer in total.

These are mainly regarding your personal and financial details such as your Self-Assessment reference (UTR), the dates you’re claiming for, and your preferred recipient of the refunded monies.

It is imperative that the R38 is completed correctly, as any mistakes or omissions made can seriously delay any refund of tax you are owed.

Top tip: You cannot save and go back to the form once you have started it, so it’s a good idea to get all your information together before you start.

Then you can complete it all in one go and print it off. Post one copy to HMRC and keep another for your own files.

When am I eligible to submit an R38 form?

If you have worked and paid income tax in the UK and you know that you have overpaid, then you should complete an R38 to get your money back.

There are a whole host of tax reliefs available for work expenses incurred by UK taxpayers: Trade Union membership, fees to belong to professional bodies, tools and equipment, buying and washing uniform and working from home, to name but a few.

To claim tax relief a different form may be needed instead of an R38. Our tax relief guide helps you discover what you may be be able to reclaim and how to send a claim to HMRC.

How will I receive my R38 tax refund payment?

The procedure for receiving your actual refund payment depends on whether or not you are in self assessment.

If you don’t submit a self assessment tax return, you will receive your tax refund as a ‘payable order’ which you will need to pay into your building society or bank.

If you do not have an account, you can nominate someone who does and include their details as the recipient in the ‘Authority’ section.

If you do fill in a self assessment tax return HMRC usually sends you repayment directly to your bank or building society account.

Obviously, this means that these details will need to be included on your form. Alternatively, if you are not an account holder, you can name someone as a recipient and include their details instead.

How to check if you should use form R38

An R38 should not be used in all cases, meaning another type of HMRC form or format is necessary to reclaim what you have overpaid.

Before completing an R38 HMRC asks you to ensure it is suitable for your particular situation. If you send HMRC the wrong form it can delay the process of refunding any tax you are due.

You can estimate if you have overpaid income tax in one of the previous four tax years by using the HMRC online estimation service.

For those who file a self assessment tax return, you can log into your online self assessment account to check if you’re entitled to a refund.