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Using form P50 to claim tax back

Posted by: edwinsmith on October 19th, 2012

Form P50 is used when you have stopped working and you wish to claim back overpaid tax prior to the end of the tax year. It can only be used in certain circumstances where you have stopped working and either;

  1. You have been unemployed for four weeks or more, or
  2. You are not claiming one of the taxable benefits listed below, or
  3. You do not expect to go back to work in the next four weeks, or
  4. You have retired permanently and are not receiving a pension from your old employer, or
  5. You have returned to full-time study


The taxable benefits which exclude you from a tax claim using form P50 are:

  1. Jobseeker’s Allowance (JSA)
  2. Taxable Incapacity Benefit (IB), Note IB is usually taxable if paid for more than 28 weeks.
  3. Employment and Support Allowance (ESA)
  4. Carer’s Allowance.
  5. Contribution-based Employment and Support Allowance (ESA).


In completing the form you will need to tick one of the options in the declaration as follows to confirm that either:

  1. You have been unemployed for four weeks or more and have not claimed any of the taxable benefits listed on page one;
  2. You have retired from work and do not get a pension from an old employer;
  3. You have returned to full-time study; or
  4. You do not expect to go back to work (including part-time or casual employment) before the start of the new tax year on 6 April.


You will need to send parts 2 and 3 of your P45, details of employee leaving work form, given to you by your previous employer, to HMRC with your P50 claim form. HMRC will calculate any refund due based upon your declaration and send it to you together with a replacement P45 reflecting the revised tax paid for the year.

Should you make a declaration that you do not expect to go back to work but then do, you may then pay tax on the whole of your income as your personal allowances may have already been fully used.

The P50 claim can be downloaded from HMRC website but please contact us for further help and advice if it is needed.

Filed under: PAYE, Tax