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P800 form

A P800, also referred to as a tax calculation form, shows the computation of tax paid and taxable income. Not every taxpayer will receive a P800 tax calculation, however, if an individual has made a tax refund claim, HM Revenue & Customs (HMRC) will issue P800 to the one who has either paid too much tax or not as much of tax they were liable to pay. A P800 shows – an individual’s total income, tax amount paid, tax deductible expenses incurred during a tax year, and tax free personal allowance. It’s imperative to comprehend how tax calculation works to ensure the information stated on the P800 form is correct. DNS Accountants can help taxpayers understand their tax structure and resolve any tax related queries. In case an individual has any questions regarding their P800 form they can either call HMRC (the tax office) on 0300-200-3300 or get in touch with DNS Accountants.

P800 Tax Refund

What is a P800 tax calculation?

Usually, employers share details regarding, an employee’s income, tax paid for a specific employee, and any additional perks received by the employee during the tax year, with HMRC. Using this information, HMRC carries out reconciliation at the end of each tax year. After putting together all of the information received, HMRC works out the payable tax amount. If HMRC thinks that the correct amount is not paid, they send out a P800 form to the taxpayer. It is imperative to check the P800 tax calculation carefully; HMRC may not have the accurate information they need to calculate the correct amount of tax payable.

  • If HMRC think an individual has overpaid tax, they will automatically send a tax refund and the individual will not have to make a claim
  • If HMRC think that an individual has NOT paid enough tax, they will write to the individual giving an explanation of how they intend to collect the underpaid tax through the tax code or other means of repaying tax to HMRC

Any person receiving a P800 tax calculation form should check if the details are correct by evaluating the figures in P800 form with their P60 or P11D form, or their own records. If the amount calculated is correct, there is no need to take any action. However, if a taxpayer has paid more tax than it was actually due, they will automatically receive a cheque within 14 days of receipt of the P800.

On the other hand, individuals who have underpaid will usually be informed about their tax code being changed for the next financial year. This takes place automatically, so there is no need for taxpayers to do anything. In cases HMRC is unable to arrange collection via the tax code; the tax authority will send a written letter to the individual explaining how payment can be made.

Reasons for overpayment

Firstly, it is important to understand the various reasons for paying more tax. An individual might overpay income tax on employment income if:

  • began a new job and had an emergency tax code for a while
  • only had a job for part of the tax year
  • the employer used a wrong tax code
  • working on multiple assignments at the same time
  • income earned during holidays (for students)
  • stopped working and had no taxable earning for the remainder of the tax year
  • work profile changed from full-time to part-time work

An individual might overpay income tax on pension income if:

  • pension provider was using an incorrect tax code
  • the amount of state pension in the tax code was incorrect
  • the taxable income has decreased
  • more than one pension (multiple source of PAYE income)
  • too much tax was paid on a pension lump sum

If an individual thinks that he / she has overpaid tax through PAYE in a tax year, it is important to inform the HMRC before the end of the tax year. It is possible to inform HMRC over the telephone. Before contacting HMRC over the telephone, the following information should be kept handy:

  • Personal details such as full name, date of birth, address, and National Insurance (NI) number
  • Estimate of earnings and pensions, from each source, for the current tax year
  • Details of each employers / pension providers – their PAYE scheme reference number The following things must be noted while making a call (minutes of the meeting):
  • Date and time of the phone call
  • Name of the adviser with whom the interaction took place
  • Conversation details – what was spoken by both the parties In certain cases, an individual might have to send additional information in support of the claim and if so, HMRC will inform about the paperwork that needs to be shared with them.


DNS Accountants is a leading accounting firm in the United Kingdom. We are a trusted brand and has years of knowledge in the taxation and accounting domain. Our clients value us for the quality of service and the level of inputs we bring to their business functions. We support our clients with P800 tax refund and other tax refund related solutions by providing services at a nominal rate. Our well-read team of taxation professionals and ACA’s or Chartered Accountants (CAs) has experience with P800 computation and tax refund, and we working towards providing the best solutions for our clients.
We, at DNS, have mastered delivering exceptional customer service and we provide owner-managed businesses and self-employed individuals with accounting and taxation services that best suit their businesses. In today’s competitive world, it is imperative to offer outstanding services at an economical rate. For more information regarding our offices and other services, please visit www.dnsassociates.co.uk or connect with us on LinkedIn, Twitter, and Facebook.

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