Requesting a refund from HMRC when registered for MTD for Income Tax

(Please note that if you are not registered for MTD for Income Tax and continue to file using the SA100, please continue to request a repayment via the return) 

When a taxpayer has enrolled for Making Tax Digital for Income Tax, the ability to request a refund to a bank account is no longer available within the return. Currently, taxpayers and their authorised main agents who are using MTD can request and track tax refunds online through a dedicated HMRC digital service.

Before requesting a refund:

• Check that any relevant tax return or amendment has been processed and that HMRC’s account shows the expected credit.
• Review outstanding liabilities and upcoming payments on account. HMRC says a refund may not be issued where tax is due within the next 45 days; the credit will be utilised against the future liability.

How to claim a refund:

• For the taxpayer: sign in to the existing HMRC online account using the Self- Assessment sign-in details, then select ‘Making Tax Digital for Income Tax’.
• For an authorised *main agent: use the Agent Services Account and access the authorised client’s MTD record.
• Then:
  • Locate the refund-request facility.
  • Follow the on-screen instructions and check the repayment amount and payment details carefully.
  • Submit the request.
  • Retain the confirmation, submission date and any reference provided.

*Supporting agents will not have access to the refund facility.

In TaxCalc:

After requesting a refund through HMRC’s online service, follow the step below to show that a repayment is due:

• Navigate to Working out you tax > Tax Payment/Repayment summary options.
• Select the radio button ‘A refund request has been made via HMRC’.

Connecting to and claiming a refund through HMRC online services from TaxCalc is scheduled for future development and we will provide further information here when available.

Problems with claiming a refund online:

If the refund option is missing or the request cannot be processed, contact HMRC and explain that the taxpayer is registered for MTD for Income Tax and needs help requesting a repayment. Have the tax year, amount, reason for the credit and details of any previous request ready.

• Taxpayers: Self-Assessment general enquiries: 0300 200 3310

• Agents: Agent dedicated line: 0300 200 3311