Claim an Income Tax refund by post
Use form R38 to claim an Income Tax refund by post or nominate someone else to receive the refund on your behalf.
You can claim a refund if you’ve paid too much Income Tax on:
- pay from a job
- a Self Assessment tax return or bill
You can also use form R38 to nominate someone else, such as a tax agent, to receive the refund on your behalf.
If you have already claimed a refund, you can check when you can expect a reply from HMRC.
Before you start
Check how much Income Tax you should have paid in a previous tax year to help you work out if you are due a tax refund.
If you complete a Self Assessment tax return, you can sign in to your Self Assessment account to see if you are owed a refund.
Before filling in form R38 you should check if it is the right form for your circumstances. There are other Income Tax refund forms you can use depending on your reasons for making a claim. You do not need to complete form R38 if you have already nominated someone to receive the refund.
What you’ll need
To complete this form, you’ll need:
- your National Insurance number
- your Self Assessment Unique Taxpayer Reference, if you complete a Self Assessment tax return
- your employer PAYE reference, if you have one — you can find this on your P60
- details of the tax year you want to claim overpaid tax for
- the name and address of the person you’ve nominated if you’re nominating someone else to receive the refund
How to claim
The quickest way to claim a refund is online. Check how to claim a tax refund.
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in form R38.
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Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
If the form does not open, contact online services for more help.
Email HMRC to ask for the form in Welsh.