How do I declare a tax refund or overpayment from a previous year?
Find out how HMRC applies previous overpayments and tax refunds to your Self Assessment bill or future payments on account.
Last checked 17/10/2026.
You do not normally need to declare a previous tax refund on your current Self Assessment return because HMRC calculates your account balance automatically. When you file your return, any credit sitting on your HMRC online account from a past year gets factored into what you owe or what is owed to you.
What happens to the overpayment
If you paid too much tax last year, HMRC will usually apply that credit towards your next tax bill or your upcoming payments on account. If your bills are already paid and you have money left over, you can log into your personal tax account and request a repayment straight to your bank bank account.
- Check your online tax account to see your current balance and any active credits.
- Submit your latest Self Assessment return so HMRC can update your final figures.
- Choose whether to carry the credit forward to reduce your next bill or claim it back as cash.
Sources
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