Overview
- HMRC says taxpayers who overpay or underpay are typically notified by a P800 or simple assessment letter explaining how to claim a refund or pay what is owed.
- These letters are sent to people in employment or receiving pensions between June and March following the April 6 to April 5 tax year.
- People who file self assessment do not receive P800 or simple assessment letters because their liabilities are adjusted through the return.
- If a refund was requested by cheque and the address was updated afterward, HMRC says the cheque was likely issued to the previous address.
- Customers can call 0300 200 3300 or use the gov.uk webchat by typing 'adviser' to cancel the original cheque and request a replacement, which HMRC cautions may take longer to arrive.