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What is an R38 Tax Claim Form?

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Categories Self Assessment Tax Returns UK

An R38 form is used to claim a tax refund from HMRC by UK individuals who are registered for self-assessment or are employees paid through PAYE. Find out more about this tax claim form, where to find it and key information required when it comes to filling it out depending on income and employment status.

Table of contents

1. What is an R38 Form?

An R38 is the tax form used by individuals to claim a tax refund from HMRC. It confirms the individuals’ personal details including bank account details for the repayment to be sent to.

The information required on the form depends on the employment status of the individual filling it out. In other words, whether their tax refund came about because they are registered for self assessment or PAYE as an employee.

R38 Form for Claiming a Tax Refund

1.1 Self Assessment Individuals

R38 forms are becoming more common since the Coronavirus pandemic which led to many more self-assessment tax repayments as earnings of the self-employed suffered. HMRC are carrying out greater security checks before issuing repayments as a result of the inevitable increase in fraudulent claims, including the issuing of SURF1 and SURF 2 tax letters which request the completion of R38 forms as part of the information requested.

If you are registered for self assessment, you’ll need the find your UTR number because you’ll be asked to add this to the form.

1.2 PAYE Individuals

If you are claiming a tax refund for an overpayment made through PAYE, then you can complete an R38 form to get this sent back to you in one lump sum. Alternatively, HMRC will send your employer a tax code notification (P6) and your tax code will be changed to reduce the amount of tax you pay each time your employer pays you until you get back what you have overpaid.

You’ll need to enter your employers reference number, which you’ll find on your payslip.

2. Where to Find the R38 Tax Refund Form

HMRC may post a paper version of the R38 form to you if you’ve been sent a SURF2 letter as part of your claim for a tax repayment when you filled in your tax return. Alternatively, you can complete an online version on the HMRC website here, which you can then print and post back to HMRC at:

HM Revenue & Customs
PAYE
PO Box 1970
Liverpool
L75 1WX