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. 1 March 2018

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

2. 15 July 2016

   Change of return postal address

3. 1 July 2016

   An online forms service is now available.

4. 6 April 2014

   First published.