If you have paid more Income Tax through PAYE than you actually owe for the tax year, you may be due a tax refund.

An overpayment can happen for several reasons. You may have changed jobs, stopped working part-way through the tax year, been placed on an emergency tax code, had an incorrect tax code, or become entitled to certain tax reliefs.

Your estimated Income Tax refund is broadly the difference between the Income Tax you have already paid and the Income Tax you actually owe after your income, allowances and eligible reliefs have been considered.

Estimated tax refund = Income Tax already paid − final Income Tax liability

If you want to check whether you may have overpaid tax, use our Income Tax Refund Calculator UK to get an estimate based on your income and tax paid.

Click Here: Calculator

Enter your relevant income and tax figures above to estimate whether you may have overpaid Income Tax for 2026/27. Have your P60, P45 or recent payslips available before entering your figures. This can make your estimate more accurate.

The calculator provides an estimate. It does not confirm that HMRC owes you money. Your final position can depend on information held by HMRC that is not included in an online calculation.

A tax refund is also different from a National Insurance refund. Only overpaid Income Tax should be included in an Income Tax refund calculation.

Read More: Income Tax Calculator UK 2026/27 – Accurate & Free Calculator

How the Income Tax Refund Calculator UK Works

The calculator compares the Income Tax you have already paid with an estimate of the Income Tax you should have paid for the relevant tax year.

If you have paid more than your estimated liability, the difference may represent an overpayment.

What the calculator estimates

Depending on the information entered, an Income Tax refund calculator can help estimate:

• Your taxable income
• Your Income Tax liability
• Income Tax already deducted through PAYE
• The potential difference between tax paid and tax due
• Your estimated refund

The result is not necessarily the amount HMRC will pay you.

For example, if your calculator shows that you may have overpaid £400, HMRC may calculate a different amount if it has information about another employment, pension income, benefits, tax reliefs or previous adjustments.

What information you need

The more accurate your inputs, the more useful the estimate is likely to be.

You may need:

• Gross or taxable pay
• Income Tax already paid
• Your tax code
• The relevant tax year
• Employment dates
• Information about eligible allowances
• Relevant tax reliefs
• P60 figures
• P45 figures
• Payslip information

If you changed jobs during the tax year, you may need information from both employments.

Read More:PAYE Calculator UK – Best PAYE Tax & Net Pay Guide 2026/27

Where to find the figures on your P60 or P45

A P60 provides your pay and Income Tax information for the tax year from your employer. It is particularly useful when checking your position after the tax year has ended.

A P45 is issued when you leave an employment. It records information about your pay and tax deducted from that employment.

Your payslips can also help you check current or individual pay-period deductions.

Document	What it shows	When it is useful
P60	Annual pay and Income Tax information	Checking a completed tax year
P45	Pay and tax information when employment ends	Checking employment you left during the year
Payslip	Pay, tax and other deductions	Checking individual pay periods
P800	HMRC’s PAYE calculation	Checking an HMRC year-end tax result

Use the exact figures requested by the calculator. Do not automatically enter every deduction shown on your payslip.

Why your calculator result may differ from HMRC

An online calculator only works with the information you provide.

HMRC may have additional information about your tax affairs, including:

• Other employment income
• Pension income
• Benefits
• Changes to your tax code
• Allowances
• Tax reliefs
• Previous refunds
• Other taxable income

Your calculator result should therefore be treated as an estimate.

If HMRC later provides a P800 or another official calculation, that figure should be used when checking your actual tax position.

How to Calculate an Income Tax Refund

The calculation is based on comparing what you paid with what you should ultimately owe.

Basic refund calculation

Formula Box

Estimated tax refund = Income Tax already paid − final Income Tax liability

For example, if you have paid £5,500 in Income Tax and your final Income Tax liability is £5,000:

Calculation	Result
£5,500 − £5,000 = £500	Your estimated overpayment would therefore be £500.
If you paid £4,800 but your final liability was £5,000	The calculation would instead show a £200 shortfall.
£200 shortfall	That means there would be no Income Tax refund based on those figures.
Note	The formula is useful for understanding the basic principle, but calculating the final liability can involve several steps.

How taxable income affects the calculation

Your income for the relevant tax year is considered first.

Applicable allowances and reliefs are then taken into account to determine the amount on which Income Tax is due.

The resulting taxable income is applied to the relevant Income Tax bands.

The estimated tax liability can then be compared with the Income Tax already deducted through PAYE.

This is why looking at one payslip is not enough to determine whether you have overpaid tax for the whole year.

How tax reliefs and allowances can affect a refund

Your tax position can be affected by allowances and reliefs that apply to your circumstances.

These can include:

• Personal Allowance
• Marriage Allowance
• Blind Person’s Allowance
• Eligible pension contributions
• Gift Aid
• Certain employment expenses

A qualifying expense does not normally mean the full amount is returned as cash.

Instead, tax relief can reduce your tax liability. If you have already paid PAYE based on a higher liability, the reduction may contribute to an overpayment.

Read More: Taxable Income Calculator UK

UK Income Tax Rates and Allowances for 2026/27

The UK tax year runs from 6 April to 5 April.

Using the correct tax year is essential when estimating a refund because the relevant rates, allowances and circumstances depend on the year being calculated.

Personal Allowance for 2026/27

The Personal Allowance identified for 2026/27 is £12,570.

For someone eligible for the full Personal Allowance, the first £12,570 of income is covered by the allowance rather than being charged at the basic Income Tax rate.

Your individual circumstances can affect the allowance available to you, so the calculator should use the relevant information rather than assuming every taxpayer has exactly the same position.

Income Tax bands for 2026/27

The standard figures identified in the approved research are:

Tax band	Income range	Rate
Personal Allowance	Up to £12,570	0%
Basic rate	£12,571 to £50,270	20%
Higher rate	£50,271 to £125,140	40%
Additional rate	Above £125,140	45%

These figures should be applied according to the taxpayer’s circumstances and the relevant UK tax rules.

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Scotland, Wales, England and Northern Ireland

Your location can matter when calculating Income Tax.

Scottish taxpayers have different Income Tax rates and bands from those used for the standard calculation applying to England and Northern Ireland.

Welsh taxpayers also need to be identified correctly within the UK tax system.

A UK calculator should therefore make clear which regional tax treatment it supports.

If a calculator does not support a particular regional calculation, it should not imply that the same result applies to every UK taxpayer.

Why You Might Be Owed an Income Tax Refund

There is no single reason why someone might overpay Income Tax. Several common employment situations can change the amount deducted through PAYE.

You started or left a job part-way through the tax year

PAYE is deducted as you receive employment income.

If you only work for part of the tax year, the amount deducted during your employment may not match your final annual tax liability.

For example, someone who leaves work in November and has no further employment may have a different final tax position from someone who continues working throughout the year.

Your P45 can provide useful information about the pay and tax already deducted.

You were placed on an emergency tax code

Emergency tax treatment can be used when the information needed to apply the correct tax code is not yet available.

Codes such as W1 and M1 are examples of emergency treatment.

Being placed on an emergency tax code does not automatically mean that you are due a refund.

However, if more Income Tax was deducted than you ultimately owe, correcting the tax position can result in a refund.

Your tax code was wrong

Your tax code helps your employer calculate how much Income Tax to deduct from your pay.

Examples such as 1257L, BR and D0 can result in different PAYE treatment.

A tax-code error can therefore lead to too much or too little Income Tax being deducted.

Check your tax code if you have:

• Started a new job
• Left another job
• Taken a second job
• Received taxable benefits
• Had a change in circumstances

You had more than one job

Having two jobs does not automatically mean you have overpaid tax.

Your total taxable income and the Income Tax deducted across your employments need to produce the correct overall position.

Multiple employments can make PAYE more complicated, particularly if information about one employment is missing or has not been updated.

When checking your refund, consider all relevant employments rather than looking at one employer in isolation.

You paid for allowable work expenses

Some employees may qualify for tax relief on certain employment-related expenses.

Depending on the circumstances, these can include:

• Work clothing or uniforms
• Certain work-related travel
• Tools required for work
• Certain professional subscriptions

The relevant conditions must be met, and the expense may need to have been paid by you rather than reimbursed by your employer.

P87 can be relevant for certain employment expense claims.

Other allowances or tax reliefs apply

Other factors can also change your tax position.

These include:

• Marriage Allowance
• Blind Person’s Allowance
• Pension contributions
• Gift Aid

The effect depends on the individual circumstances and the relevant rules.

Worked Income Tax Refund Examples

These examples demonstrate how the calculation works. They are illustrations rather than personal HMRC calculations.

Example 1: Full-year employee with tax overpaid

Step	Calculation / Explanation
Annual income	Suppose an employee earns £45,000 during the tax year and is eligible for the full £12,570 Personal Allowance.
Income after Personal Allowance	£45,000 − £12,570 = £32,430
Income Tax rates	The applicable Income Tax rates are then applied to the relevant taxable income.
Tax already paid	Suppose the employee has already paid £6,800 through PAYE and their final estimated Income Tax liability is £6,500.
Refund estimate	£6,800 − £6,500 = £300
Estimated overpayment	The estimated overpayment is therefore £300.
Important point	The refund is not calculated as a percentage of salary. It is the difference between tax already paid and the final tax liability.

Example 2: Employee who changed jobs during the tax year

Step	Explanation
Previous employment	James leaves one employer and starts a new job.
P45	His previous employer gives him a P45.
Emergency tax treatment	At the new job, the information needed for the correct tax code is not immediately available, so emergency treatment is used for part of the year.
Temporary overpayment	As a result, James may temporarily have more Income Tax deducted than his final annual liability requires.
Tax code adjustment	When his correct information is processed, his tax code may be adjusted.
Potential refund	If the total Income Tax deducted is higher than his final liability, the difference can result in a refund.
Important figures	For James, the important figures are not just his new salary. He needs to consider his previous employment, new employment and the tax already deducted from both.

Example 3: Employee who received a large bonus

Step	Explanation
Normal salary and bonus	An employee receives their normal salary plus a large one-off bonus.
PAYE treatment	The bonus is employment income and PAYE applies through payroll.
Payslip deduction	The deduction shown on the payslip containing the bonus may look unusually high.
Important point	That does not necessarily mean the employee has permanently been charged an unusually high rate of tax on the bonus.
Final annual position	The final annual tax position depends on total taxable income for the tax year and the applicable tax bands.
Potential refund	A refund can arise if the total Income Tax deducted during the year is greater than the final liability.

Example 4: Employee claiming allowable work expenses

Step	Explanation
Work-related expenses	An employee pays for qualifying work-related expenses and does not receive reimbursement from their employer.
Tax relief eligibility	If the expenses meet the relevant conditions, the employee may be entitled to tax relief.
Effect on tax liability	The relief can reduce the final tax liability.
Potential overpayment	If PAYE has already been deducted without taking that relief into account, the lower final liability may result in an Income Tax overpayment.
Important point	The employee should calculate the eligible relief rather than assuming that the entire cost of the expense will be refunded.

Common Tax Refund Situations

Leaving employment

Point	Explanation
Leaving employment	Leaving employment can change your annual tax position because your income for the tax year may be lower than expected.
P45	Your P45 records the pay and tax from the employment you left.
P50	Depending on your circumstances, P50 may be relevant when seeking a refund after leaving work.
Important point	Leaving a job does not automatically guarantee a refund. Your final tax position still needs to be considered.

Changing jobs

Point	Explanation
Changing jobs	If you changed jobs and your new employer did not initially have the information required for the correct tax code, emergency tax treatment may have been used.
Check your records	Check your P45 and the tax code being used by your new employer.
Potential adjustment or refund	If too much Income Tax was deducted, a later correction can result in an adjustment or refund.

Two jobs

Point	Explanation
Two jobs	Two jobs do not automatically create a refund.
Total income and tax deducted	The calculation needs to consider your total taxable income and the tax deducted across both employments.
Tax code or HMRC information	If the tax codes are incorrect or the information held by HMRC is incomplete, your PAYE deductions may need to be corrected.

Part-year employment

Point	Explanation
Part-year employment	Part-year employment is a common reason to check your tax position.
Stopping work before the tax year ends	If you stopped working before the end of the tax year, the amount of tax deducted while you were employed may not match your final annual liability.
P45	Your P45 can help establish the pay and tax already deducted.

Tax-code change

Point	Explanation
Tax-code change	A tax-code change can alter the amount deducted from later pay.
Payroll correction	A correction may already have returned some or all of an earlier overpayment through payroll.
Check recent payslips	Check your recent payslips before assuming that the entire estimated refund remains outstanding.

Other taxable income

Point	Explanation
Other taxable income	Your employment salary may not be your only taxable income.
Pension and other income	Pension income and other taxable income can affect your overall tax position.
Several income sources	If you have several income sources, a basic PAYE refund calculator may not provide a complete answer.

Leaving the UK

Point	Explanation
Leaving the UK	Leaving the UK can involve different tax considerations from simply leaving an employer.
Form P85	Form P85 may be relevant to someone leaving the UK, depending on their circumstances.
Important point	A standard Income Tax refund calculation should not be treated as a complete assessment of the tax position of someone moving abroad.

How to Claim an Income Tax Refund from HMRC

When HMRC may identify an overpayment

HMRC can review PAYE information after the end of the tax year.

If its calculation shows that you have paid too much Income Tax, it may issue a P800 showing the result.

An overpayment can also be corrected during the tax year if your tax code is updated.

Claiming while you are still employed

If your tax code is corrected during the tax year, your employer may adjust the PAYE calculation through payroll.

This can mean the overpayment is reflected in a later payslip rather than being paid separately by HMRC.

Check your payslips after a tax-code correction so you can see whether the adjustment has already been made.

Claiming after leaving a job

Your P45 provides the pay and tax information from the employment you left.

Depending on your circumstances, P50 may be relevant if you have stopped working and want to claim an available refund.

The correct route depends on what happened after you left your employment.

Claiming tax relief for employment expenses

P87 can be relevant to certain employment expense claims.

Examples may include qualifying work-related travel, uniforms, tools or professional subscriptions where the conditions for relief are met.

Not every expense connected with your job qualifies.

Keep appropriate records and check the relevant HMRC guidance before making a claim.

What a P800 means

A P800 is an HMRC calculation of your PAYE tax position after the tax year.

It can show that you:

• Paid too much tax
• Paid too little tax
• Paid the correct amount

A P800 is not the same as a P60.

Your P60 is an employment document showing annual pay and tax information. A P800 is HMRC’s calculation of your PAYE position.

How far back can you claim?

The approved research identifies a general four-year principle for certain Income Tax overpayment claims.

This means that, when checking previous tax years, you should consider whether the relevant claim is still within the applicable period.

The exact deadline can depend on the type of claim. The four-year principle should not be treated as a universal deadline for every type of tax relief or repayment.

Check the relevant HMRC guidance for the specific claim.

What Does Not Count as an Income Tax Refund?

Income Tax vs National Insurance

Income Tax and National Insurance are separate deductions.

Deduction	What it is	Included in an Income Tax refund?
Income Tax	Tax charged on taxable income	Yes, where Income Tax has been overpaid
National Insurance	Separate contribution system	No
Student loan repayment	Repayment towards a student loan	No
Pension contribution	Contribution towards a pension	No

If your payslip shows both Income Tax and National Insurance, do not add the two figures together when calculating an Income Tax refund.

Separate rules can apply to National Insurance overpayments.

Read More: National Insurance Calculator UK

Tax refund vs tax relief

Term	Explanation
Tax refund	A tax refund is money returned because you have paid more Income Tax than you ultimately owe.
Tax relief	Tax relief reduces your tax liability or provides a tax advantage where the relevant conditions apply.
Example	For example, qualifying employment expenses can create tax relief. If PAYE tax has already been deducted without taking that relief into account, your final liability may be lower and an overpayment may arise.

Student loan repayments

Student loan repayments are separate from Income Tax.

If your payslip shows a student loan deduction, that amount should not be entered into an Income Tax refund calculator as Income Tax already paid.

A refund calculation should keep the two deductions separate.

How to Check Whether Your Tax Refund Estimate Is Correct

Check	What to do
Compare the result with your P60	For a completed tax year, compare the pay and Income Tax figures used in your calculation with the figures on your P60. Make sure the tax year matches.
Check your tax code	Look at the tax code on your payslip. If it changed during the year, consider how that change affected the amount deducted from later payments.
Check whether you have already received a refund	A tax-code correction can result in an adjustment through payroll. Check recent payslips and HMRC correspondence before treating an estimated overpayment as money that is still outstanding.
Compare with HMRC’s figures	If HMRC has issued a P800 or provided updated tax information, use that information when checking your actual tax position. An online calculator is useful for estimating and understanding your figures, but HMRC’s calculation is the relevant figure for an actual refund.

Common Income Tax Refund Mistakes

Common mistake	What to check
Entering the wrong tax year	The UK tax year runs from 6 April to 5 April. Do not combine figures from different tax years.
Entering gross pay incorrectly	Check whether the calculator asks for gross pay, taxable pay or another specific figure. Using the wrong figure can change the estimated result.
Entering Income Tax and National Insurance together	Only use the Income Tax amount when the calculator asks for Income Tax already paid. National Insurance is separate.
Ignoring previous employment	If you changed jobs, your previous employment can be relevant to your final tax position. Use your P45 where appropriate.
Ignoring tax-code changes	Your tax code may have changed during the year. A calculation that ignores those changes may not reflect what actually happened through payroll.
Forgetting allowable expenses or reliefs	If you qualify for tax relief and leave it out of your calculation, your estimated tax liability may be higher than it should be.
Assuming every overpayment means an immediate refund	An estimated overpayment is not the same as a payment being issued immediately. The amount must be dealt with through the appropriate HMRC or payroll process.

Expert Tips for Estimating Your UK Tax Refund

Tip	Explanation
Use your P60 or P45 where possible	Official employment documents provide more reliable figures than trying to remember your total pay and tax deductions.
Check your tax code before calculating	A tax-code issue may be the reason you are checking your refund.
Keep separate records for each tax year	Store P60s, P45s and relevant records by tax year so that figures do not become mixed.
Check whether tax has already been refunded	Review recent payslips and HMRC correspondence before assuming that your entire estimated overpayment is still due.
Use the calculator as an estimate, then verify with HMRC	A calculator can help you understand your tax position and identify a possible overpayment. It cannot confirm the final amount HMRC will refund.
Know when the calculator is not enough	A basic refund calculator may not be suitable for more complicated circumstances, including:• Self Assessment• Foreign income• Several complicated income sources• Complex pension arrangements• Other circumstances outside the calculator’s inputs• In these situations, use the relevant HMRC guidance or seek appropriate professional advice.

Conclusion

An Income Tax refund may be due when you have paid more PAYE Income Tax than your final tax liability for the tax year. Use your P60, P45 and payslips to check your figures, then use the Income Tax Refund Calculator UK to estimate any potential overpayment. Remember that the calculator provides an estimate, while HMRC confirms your actual tax position and refund.