HMRC sends a P800 letter when their end-of-year calculation shows you overpaid or underpaid tax through PAYE. Overpayments are automatically refunded (usually within 5 weeks); underpayments are collected via an adjustment to the following year's tax code.
Common reasons for overpaying: wrong tax code (e.g. BR used instead of 1257L), leaving a job mid-year without using the full Personal Allowance, or Marriage Allowance not being applied.
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Crunch — Online Accounting
Fixed-fee accounting for sole traders and small businesses. Self Assessment included.