Introduction to this document

Overpayment relief claim

If you discover a mistake in your tax return which resulted in your tax bill being too high, and it's too late to correct your self-assessment tax return, you can make an overpayment relief claim. The claim must include the right information or HMRC will reject it. 

Letter to HMRC

This claim needs to be made in writing and include certain information or HMRC will reject it.

Our draft Overpayment Relief Claim guides you through all the information you must include to ensure that your claim is valid. 

Time limit

An overpayment claim may not be made more than four years after the end of tax year to which it relates. For example, if the mistake was for 2022/23 the time limit for an overpayment relief claim is 5 April 2027.