14 February 2025
What is a P800?
A P800 is a tax calculation statement issued by HMRC. It is sent to taxpayers when they have reviewed your tax affairs, and they determine that you have overpaid or underpaid PAYE tax.
Generally, a re-calculation is performed by HMRC when an alert is filed from a second source, this could be from filing your self-assessment tax return, a full payment submission (FPS) adjustment from an employer, a P11D, a P87 filing or tax from a savings account. HMRC will address your taxable income and taxable benefits received in the designated tax year, they will address the tax received by you for that income earned and, if there is a discrepancy, they will issue a P800 in the post to you or via your government gateway account if you have set digital alerts.
What if you want to challenge a P800?
The P800 is advising you of the discrepancy but, this should always be challenged with HMRC if you disagree with their calculations by providing evidence documentation to them. It is important to keep and check all documentation you have received relating to the tax year in question.
You can pay off the tax owed in a lump sum or if you earn £3,000 or less per annum, via your PAYE coding until the full amount is repaid.
How do I claim my P800 tax refund?
If HMRC owe any refunds you can apply for this to be paid back, here, you can also claim in other ways too through your personal tax account, through the HMRC app, or by contacting HMRC and asking them to send you a cheque. Depending on how you apply for the refund determines how quick you will get your refund. Five working days if you’ve claimed online, and six weeks if you have asked HMRC to send you a cheque.
Remember it is the taxpayer’s responsibility to ensure their tax is correct, HMRC’s aim is for everyone to pay the tax that is legally due, by providing tax education and well-designed systems that is accessible to all.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.