P800 Tax Calculation Explained
A letter from HMRC after the end of the tax year telling you whether you have paid too much or too little Income Tax. If you are owed a refund, you can claim it online.
What is P800 Tax Calculation?
A P800 is HMRC's tax calculation for people who are taxed through PAYE. After the tax year ends (5 April), HMRC checks whether you paid the right amount of tax. If there is a discrepancy, they send you a P800 by post or make it available in your Personal Tax Account online. It typically arrives between June and October.
How it works
HMRC compares the tax you actually paid during the year (from your employer's RTI submissions) with the tax you should have paid based on your income, tax code and circumstances. If you overpaid, the P800 tells you how to claim a refund. If you underpaid, it explains how the shortfall will be collected (usually by adjusting your tax code for the following year). You can check your P800 online through your HMRC Personal Tax Account.
Real example
Jane changed jobs mid-year and was on emergency tax for two months. At year end, HMRC calculates she overpaid by £480. She receives a P800 in August, claims the refund online, and receives £480 in her bank account within 5 working days.
Who does this affect?
PAYE taxpayers who may have had tax code changes, multiple jobs, taxable benefits, or periods of emergency tax during the year. HMRC sends around 8 million P800s each year. If you file a Self Assessment return, you will not receive a P800 because your tax position is already reconciled through your return.
HMRC source
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