Form

Claim a refund of Income Tax if you're an expat

If you're a foreign national assigned to the UK, you've paid too much tax and you want to claim a refund, use form R38(expat).

From:
HM Revenue & Customs
Published
6 April 2014
Last updated
1 March 2018 — See all updates

Documents

Claim online (sign in to, or set up a Government Gateway account)

http://www.tax.service.gov.uk/digital-forms/form/expat-tax-claim/draft/guide

Claim by post

Ref: R38 (Expat)

PDF, 231 KB, 2 pages

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Details

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number to use to track the progress of your form.

You can also use this form to authorise a representative to get the payment on your behalf.

You’ll need:

  • your National Insurance number (you can find this on your payslip, P60 or tax return)
  • your Self Assessment Unique Taxpayer Reference
  • your PAYE reference (if you have one - you can find this on your payslip or P60)
  • details of the repayment period you want to claim overpaid tax for
  • the name of the person you want repayment to be made to

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 6 April 2014
Last updated 1 March 2018 + show all updates

  1. The R38(expat) has been updated in the section about bank or building society details.

  2. Change of return postal address

  3. An online forms service is now available.

  4. First published.

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