Getting HMRC to refund overpayments

Getting a refund from HMRC

Here are the rules in English:

  • If the overpayment is less than £10,000 you can make an adjustment on your next return.

  • If it's more you have to make a specific claim setting out how the error occurred, how much was overpaid, and when.

  • Either way, there is a time limit of 4 years. More and you have lost it.

  • If it's output tax, HMRC can apply the condition that you refund the overpaid tax to your customer. Not to do so is what they describe as unjust enrichment, & if this applies they can refuse to pay.

HMRC can take some convincing that unjust enrichment doesn't apply.

We are aware of the circumstances where you should be able to attract a refund and can put forward compelling arguments to counter HMRC claims of unjust enrichment in many cases.