HM Revenue & Customs (HMRC) has provided crucial clarification on the correct procedures for individuals seeking a tax refund, following a direct enquiry from a taxpayer. The guidance specifically addresses the different postal addresses that must be used depending on whether the claimant is writing from within the UK or from abroad.
Understanding the Correct HMRC Address for Your Claim
The clarification was prompted after a taxpayer, who ceased to be a UK tax resident in October 2023, contacted HMRC for advice. They were preparing to write from overseas to authorise HMRC to send a refund cheque to a nominee, relating to their 2023/2024 tax return. Initially, HMRC provided two possible addresses.
For correspondence sent from within the United Kingdom, taxpayers should use the following address:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
The Designated Address for Overseas Taxpayers
HMRC confirmed that for anyone writing from outside the UK, including former residents claiming refunds, the correct address is different. The taxpayer in question was advised to use the second address provided, which is designated for post "originating from outside UK".
The official overseas correspondence address is:
HM Revenue & Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom
Essential Details to Include in Your Refund Letter
HMRC also outlined the specific information that must be contained within any repayment claim letter to ensure it can be processed efficiently. The department advised the taxpayer that writing with nominee details is mandatory to handle the claim.
You will need to include the following in your letter:
- Your National Insurance Number
- Your full name and address
- Your signature and the date
- The repayment amount and the tax year it relates to
- The name and address of the nominee who is to receive the replacement cheque
This clear directive from HMRC helps streamline the process for thousands of individuals, particularly those who have moved abroad but have outstanding tax matters in the UK. Using the wrong address could lead to significant delays in receiving any owed money.
