Guidance

Claim back Income Tax when you've stopped working (P50)

How to claim a refund in the current tax year if you are not getting taxable benefits or a pension from your employer and you've not started a new job (P50).

• From: HM Revenue & Customs
• Published: 13 July 2023
• Last updated: 23 August 2024 — See all updates

You may be able to claim back Income Tax now if you’ve recently stopped working, for example if you:

• have been unemployed for 4 weeks or more and are not claiming taxable state benefits
• have retired and do not get a pension from your old employer
• do not expect to go back to work
• have returned to full-time study

You cannot claim a refund If you are still registered with an employment agency. You will need to contact them and ask them to send HMRC your final pay and tax details.

Find out more about Income Tax rates and Personal Allowances.

Check how high your income is as you may need to do a Self Assessment tax return instead of completing this form.

Before you start

1. Check that you have had your final pay from your employer before you can apply for a refund.

2. Check if you get other taxable income or benefits before the end of the tax year — this also includes a works pension from your old employer.

3. Check if you get a works pension — your pension provider can make any repayment due to you.

4. Check if you have Parts 2 and 3 of your P45 — if not tell us why.

When you should not use this form

You do not need to claim on P50 if you:

• have received a Pension Flexibility payment and would like to claim a refund of overpaid tax — claim back a flexibly accessed pension overpayment on form P55
• are unemployed, and expect to start a new job within 4 weeks — your new employer will make any repayment due to you through your salary
• claim one of the taxable state benefits — check the taxable state benefits
• you’re receiving an occupational pension — contact your pension provider who’ll make any repayment due to you, or wait until after 5 April and we’ll repay any tax you’ve overpaid
• received a small pension lump sum payment (trivial commutation or small pot) — claim on P53 or P53z if you’ve take a small pension lump sum

If you’ve left employment and received your last pay before 5 April (the previous tax year) find out how to claim a tax refund for the previous tax year.

Claim online

The quickest way to claim is online. You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

Complete this online form if you cannot sign in

You can use our interactive guidance. You’ll need to:

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Start your claim online.

3. Print the form.

4. Sign the declaration.

5. Post to HMRC.

What happens next

Once we have received your completed claim, we will confirm if you are owed a refund or contact you if we need more information.

It may take 14 days to get a reply, you should not contact us during that period to check on progress.

If you do not have a bank or building society account, tell us the name and address of someone who does, so we can make the payment to them.

We will send a payable order to you or your nominee.

Repayments cannot be made by Bacs (Bankers Automated Clearing Service).

Find out when you can expect to receive a reply from HMRC to a query or request you’ve made.

Information you’ll need to claim

You’ll need to tell us if you have had any income since leaving your last employment.

You’ll need your:

• National Insurance Number
• employer PAYE reference number — if you have it
• parts 2 and 3 of your p45 — if not tell us why (for example, you may be retired, or a UK crown servant employed abroad)
• self-employment profits made in this tax year — if there are any

Your P45 shows how much tax you’ve paid on your salary so far in the tax year (6 April to 5 April).

You’ll also need to confirm if you’ve had any:

• pensions from a former employer
• public service pensions
• forces pensions
• personal pension annuities
• small pensions paid as lump sums (trivial commutation)
• State Pension
• taxable benefits from 6 April in the current tax year

You should also check if you’ve had any income from:

• property
• trusts
• commissions
• tips
• foreign income
• profits paid out on UK life insurance policies
• any other source you have not entered on the form

Published 13 July 2023
Last updated 23 August 2024 + show all updates

1. 23 August 2024

   Clarified that you cannot save your progress when completing the online form.

2. 10 October 2023

   The planned downtime for the print and post claim form that started at 2pm on Friday 6 October 2023 will now end at 3pm on Friday 13 October 2023. We apologise for any inconvenience this may cause.

3. 6 October 2023

   Due to planned downtime, the print and post claim form will be unavailable from 2pm on Friday 6 October 2023 to 10am on Tuesday 10 October 2023.

4. 13 July 2023

   Added translation