The older year in the drawer: reclaiming 2022-23 tax before April 2027

At PrimoTax, November usually turns attention towards the 31 January filing date. That focus is understandable, but it can obscure a quieter deadline. For anyone who overpaid tax in the 2022-23 year, the window for a reclaim closes on 5 April 2027. With less than five months remaining, this is a sensible moment to check whether an older year is still carrying an unclaimed balance.

Why 2022-23 still matters

HMRC generally accepts claims for overpaid tax within four years from the end of the relevant tax year. The 2022-23 year ended on 5 April 2023, so the corresponding deadline is 5 April 2027. This is not a new concession or a temporary amnesty; it is the ordinary time limit applied to many repayment claims. Once that date passes, an overpayment from 2022-23 may no longer be recoverable, even where the underlying error is clear.

The point is easy to miss because most tax administration is organised around the most recent return. A taxpayer may be preparing the 2025-26 return, checking a 2026-27 coding notice or budgeting for a January payment, while an older year sits unresolved in the background. The four-year window is generous, but it is not indefinite.

The common triggers

Overpayments rarely announce themselves. They usually emerge from an ordinary change in working life, followed by a tax code that did not keep pace. The following situations are worth reviewing for 2022-23.

• Multiple jobs. Starting or leaving a job, holding two employments at once, or moving between roles can lead to an emergency tax code being applied for too long. If personal allowances were not allocated correctly across employments, too much tax may have been deducted.
• Pension relief. Contributions made under relief at source receive basic-rate relief automatically. Higher-rate and additional-rate taxpayers may still need to claim the extra relief through Self Assessment or by contacting HMRC. If that claim was never made for 2022-23, part of the relief may remain unclaimed.
• Job expenses. Uniform costs, professional subscriptions, tools, safety equipment and certain mileage or travel costs can qualify for tax relief. These are often claimed through form P87. Where the expenses were not included in a return or a coding notice, the relief may have been missed.
• PAYE coding errors. Incorrect or stale information can produce a tax code that collects too much. Common causes include an old company benefit still being taxed, a previous job appearing twice, or an allowance being removed without a matching change in circumstances.

What HMRC may already know

HMRC sometimes identifies an overpayment and issues a P800 tax calculation. If one arrives, it should be checked rather than assumed to be correct. The calculation should reflect the employments, pension contributions and reliefs that HMRC holds on record. If any of that information is incomplete, the figure may need correction.

Equally, the absence of a P800 does not mean there is nothing to claim. HMRC does not automatically reconcile every possible relief, particularly where it depends on information the taxpayer has not supplied. A quiet check of the 2022-23 year is therefore more reliable than waiting for a letter.

A calm checklist

A refund claim is easier when it is treated as an evidence exercise rather than a race. The following steps provide a measured route.

1. Open the HMRC online account. Review the 2022-23 tax year, the coding notices issued for it and any P800 calculations. Check that the employments and pension information shown are complete.
2. Collect the core documents. Gather P60s for each employment, P45s for jobs that ended, relevant payslips, pension statements and any coding notices. For expenses, collect receipts, subscription records, mileage logs or employer confirmations.
3. Identify the source of the overpayment. A claim should explain why tax was overpaid, not simply state a figure. Multiple employments, pension relief, job expenses and coding errors each require a different explanation.
4. Use the appropriate route. Form P87 is commonly used for employment expenses. Self Assessment is appropriate where a return is already required or where the claim cannot be made through P87. Pension relief claims may be made through Self Assessment or by contacting HMRC.
5. Claim directly where possible. Claims can be made through the HMRC app or GOV.UK without a refund firm. A firm may be useful in complex cases, but it will usually take a percentage of the refund. The same statutory claim is available direct.
6. Keep copies and note dates. Retain the claim, supporting documents and any HMRC correspondence. If HMRC asks a question, a clear paper trail will reduce delay.

Claiming without a refund firm

Refund firms are lawful, and some taxpayers value the administrative support they provide. The important point is that they are not a required part of the process. HMRC provides free routes for repayment claims, and the four-year window is available to the taxpayer directly. A firm that charges a percentage of the refund should be compared with the time and complexity of doing the claim oneself.

A direct claim also keeps the taxpayer closer to the evidence. That matters where HMRC queries the basis of a claim. A refund firm cannot manufacture receipts or substantiate expenses that were never recorded, and the taxpayer remains responsible for the accuracy of the claim.

The evidence test

The four-year deadline does not lower the standard of proof. HMRC expects a claim to be supported by records that are consistent with the tax year in question. A bank statement showing a payment to a professional body is more useful than a general assertion that subscriptions were paid. A mileage log is stronger than an estimated figure. Where records are incomplete, it is better to claim only what can be supported than to present a round sum that invites further enquiry.

A deadline worth diarising

For most taxpayers, 5 April 2027 will pass as an ordinary spring date. For anyone who overpaid tax in 2022-23, it is the final point at which an ordinary claim can be made. The check does not need to be dramatic. It requires an HMRC account review, a small bundle of documents and a clear explanation of why the overpayment arose. PrimoTax's view is that this is best done calmly in 2026, while there is still time to replace a missing P60 or confirm a pension contribution, rather than in a rush as the window closes.