If you are within the self assessment system, then any refund should be made when your tax return is processed. If it is not, telephone your tax office for an explanation.

If all your tax is collected through Pay As You Earn, telephone your tax office and ask them to make the necessary refund. They may ask you to complete a form for this purpose.

If you regularly reclaim tax deducted from income from savings or investments, you should automatically receive a tax reclaim form (R40) each year. If you have not received one, telephone the tax office to which you last submitted a claim and ask for an R40.

If you do not have a tax office and wish to reclaim tax deducted from income from savings or investments, and have not previously done so (or not recently), you will need to contact the Claims Office that covers the area in which you live. There are five of these offices covering the UK. Details may be found on the HMRC website. Once you know the name of the office you need to deal with, you can trace the address and phone number from the Contact a Tax Office page on the HMRC website. For people with tax to reclaim on bank or building society interest, there is a special phone number (0845 077 6543) webpage and leaflet (Bank and building society interest – Are you paying tax when you don’t need to? IR111.