How to claim a refund on the SA100

When you file a self assessment return, you have the option of claiming the refund on your tax return or through an HMRC online account.

Online accounts include:

• Self-assessment account
• Personal tax account
• Business tax account
• Agent government gateway account

You may not get a refund if you have tax due in the next 45 days (for example, for a payment on account). Instead, HMRC will deduct the money from the tax you owe.

HMRC will only pay refunds into UK bank accounts. If you do not have a bank account, you can sign into your tax account and nominate someone else to receive the money or cheque.

Using the SA100

HMRC will process the refund using the details entered in the SA100 as follows:

HMRC Forms:

• SA100 Core Return > Page 6 > boxes 4-14 

SimpleStep:

• Other information > Claim tax repayment
  • Tick the option 'Paid in full to you or your nominee'
• Other information > Bank details
  • Complete the bank details for yourself or a nominee