Who could get a refund?
You could get a refund if you:
- were a beneficiary, salary or wage earner
- paid donations
- filed a tax return.
Those most likely to get a refund
You're most likely to get a refund if you:
- worked for part of the year
- received a lump sum payment (such as a bonus or redundancy)
- had more than one employer during the year
- have expenses to claim
- were entitled to the independent earner tax credit but didn’t claim all of it during the tax year.
Most beneficiaries, salary and wage earners will have paid the right amount of tax and won't be eligible for a refund.
How to get a refund
Step 1: Work out whether you are due a refund
To work out whether you are due a refund for each year, use our online tools under "Work it out":
- Personal tax summary calculator or
- Personal tax worksheet.
To calculate your refund you need to know your income for the last tax year. If you don't know your income you may need to Request a summary of earnings under "Get it done online".
Step 2: Decide whether to request a personal tax summary (PTS)
|If ...||then ...|
|the result is a tax refund||request a PTS.|
|you have tax to pay||stop - do nothing. This amount does not need to be assessed for payment.|
Step 3: Request a PTS
You can request a PTS online by using our Request a personal tax summary service under "Get it done online".
If you don't check whether you will get a refund before you request a PTS you may end up with a tax bill that you will have to pay.
If you're due a refund and have other amounts owing
If you have any amounts owing from previous years (that aren't under an instalment arrangement), or child support arrears, your refund will be used to pay these first. Any remaining credit will be refunded to you.
Transferring your refund
You can choose to transfer your refund to another person's income tax account, or you can transfer it to another tax type, such as your student loan. You can request a transfer by:
- completing the slip at the bottom of the first page of your PTS (for transfers to another person's income tax account), or
- calling us on 0800 227 774, or
- writing a note with the transfers you want, attaching it to your PTS and sending it back to us.
Find out more
- Work out if you need to do anything
- Personal tax summaries (PTS)
- Do you need to file an IR3 individual income return or receive a PTS?
Date published: 24 Jul 2012
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