📋 HMRC & Tax Letters

What does an HMRC P800 letter mean?

A P800 is a tax calculation letter from HMRC showing that, after adding up your income and the tax already taken, you either paid too much tax (and are owed a refund) or too little (and need to pay some back). It is a routine year-end reconciliation, not a fine or an investigation.

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A P800 is a tax calculation letter from HMRC showing that, after adding up your income and the tax already taken, you either paid too much tax (and are owed a refund) or too little (and need to pay some back). It is a routine year-end reconciliation, not a fine or an investigation.

Last reviewed: July 2026 · Written in plain English, checked against gov.uk · Information only, not legal advice

P800 tax calculation: the essentials

  • What it isAn end-of-year Income Tax calculation
  • Sent toPeople taxed through PAYE (employees and pensioners)
  • If overpaidYou can claim a refund online, or get a cheque
  • If underpaidUsually collected via next year’s tax code
  • UrgencyLow — but claim refunds within the stated window

Why have I received a P800?

You get a P800 when HMRC's year-end check finds the tax taken from your wages or pension does not match what you actually owed. Common triggers are changing jobs, having more than one job or pension, starting or stopping a taxable benefit, or a wrong tax code during the year. It only applies to income taxed under PAYE — if you are in Self Assessment, any adjustment comes through your tax return instead.

How do I claim a P800 tax refund?

If your P800 says you are owed money, the fastest way is usually to claim online through your Personal Tax Account on gov.uk, where you can have it paid straight to your bank account. If you do not claim online within the period stated on the letter (often around 21 days), HMRC will normally post you a cheque automatically within a few weeks. You never have to pay to claim a genuine refund, and HMRC will not ask for your bank details by text or email.

What if my P800 says I owe tax?

If you underpaid, HMRC usually collects the amount automatically by adjusting your tax code for the next year, so a little more is taken from each payslip or pension payment rather than in one lump sum. For larger amounts, or if you are no longer earning through PAYE, HMRC may ask you to pay directly and will explain how. If paying it back through your code would cause hardship, you can contact HMRC to discuss spreading it.

What happens if you ignore it?

If your P800 shows a refund and you ignore it, HMRC normally sends a cheque anyway, but you may wait longer and could miss the window for online payment. If it shows tax owed and you ignore it, the amount does not disappear — it is collected through your tax code or billed directly, and unpaid tax can eventually attract interest. Checking the figures against your own records is worthwhile because P800s are estimates and can occasionally be wrong.

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Frequently asked questions

Is a P800 a scam?

Genuine P800s come by post and direct you to your official gov.uk Personal Tax Account. Emails or texts saying you are due a "tax rebate" with a link are almost always scams — HMRC does not notify refunds that way.

How long does a P800 refund take?

Claimed online, a refund often reaches your bank within about five working days. If you wait for a cheque, it typically arrives within about six weeks of the letter.

Can a P800 be wrong?

Yes. A P800 is based on the information HMRC holds, which can be incomplete. If the income or figures look wrong, contact HMRC before accepting it.

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