P50

Form P50: claim back tax when you stop working

For anyone who has stopped work part way through the tax year and will not be working, claiming taxable benefits or getting a pension for the rest of it. Instead of waiting for a P800 after 5 April, P50 releases the tax now.

Who it is for

You have been out of work for four weeks or more and are not claiming Jobseeker’s Allowance, contribution-based Employment and Support Allowance, Incapacity Benefit or Carer’s Allowance.
Or you have retired and are not getting a pension from your old employer, or have gone back to full-time study.
You do not expect to work again before 5 April. If you will, give your P45 to the new employer instead.

How to claim

1Wait until you have had your final pay, then at least four weeks.
2Claim online on GOV.UK (sign in) or print the form and post it with P45 parts 2 and 3.
3Say whether you have had, or expect, any other income for the year.
4HMRC recalculates the year to date and pays the difference.

What happens next

Replies take about 14 days once received. If you start work again, the new employer’s cumulative code takes over from the P45 HMRC sends back.

What to have ready

Parts 2 and 3 of the P45 from your last job.
Your National Insurance number.
Details of any other income since you stopped, including pensions.

Worth knowing

Claiming benefits? Do not send P50: the benefits office holds your P45 and refunds through the benefit when the claim ends or at the year end.

The form on GOV.UK

Claim back Income Tax when you have stopped working, form P50 (GOV.UK)

Open the lump sum tool

P50, box by box

Every screen of the form, with what goes in each box, or shown as it looks on GOV.UK.

Done online

Form P50: claim back tax when you have stopped working

For someone who has stopped work part way through the tax year and will not be working, claiming taxable benefits or drawing a pension for the rest of it. Four weeks after the last payday, the P50 asks HMRC to refund the tax now rather than after 5 April. Online it is one sign-in and four screens; the printed form has the same boxes.

Every box can be typed into, here or on the redrawn screens, and what you type stays in the box while you read the rest.

Show the pages as

Screen 1 of 5

About you

Your details as HMRC holds them. The National Insurance number is how the claim is matched to your record; check it against a payslip or your letter from HMRC.

Section
Full name
As HMRC has it. If you have changed your name, update HMRC first or the claim can be held up.
From your records
Section
National Insurance number
Two letters, six numbers, one letter, for example QQ 12 34 56 C. On payslips, your P60 and HMRC letters.
From your records
Section
Date of birth
Used with your National Insurance number to find your record.
From your records
Section
Address and postcode
Where HMRC should write to you. Online, the address on your record is shown and you can update it.
From your records
Section
Telephone number
Optional, but a daytime number lets HMRC resolve a query without writing.
From your records

Screen 2 of 5

Stopping work

The P50Z is for people with no more income this year. This screen confirms you have stopped work and are not claiming a taxable benefit.

Section
Your last employer’s name and PAYE reference
From the P45 your employer gave you when you left.
From your records
Section
Date you stopped work
The leaving date on the P45.
From your records
Section
Send parts 2 and 3 of your P45 from that job
HMRC uses the pay and tax to date on it. Online you type the figures in; by post you enclose the parts.
From your records
Section
You do not expect to work again before 6 April
Put X. If you find work before then, tell HMRC: the refund assumed no more income.
Put X
Ticked
Section
You are not claiming Jobseeker’s Allowance or taxable Employment and Support Allowance
Put X. If you are claiming either, the benefit office refunds tax through the benefit instead, and the P50Z is not the right form.
Put X
Ticked

Screen 3 of 5

Your other income for the tax year

Everything else you expect to receive between 6 April and 5 April, before tax. HMRC needs it to work out the tax really due for the year; you told the calculator £0. Leave a box empty if you have none of that kind.

Section
Pay from employment expected in the year
Total before tax from all jobs for the whole tax year, including what you have already been paid. Use your latest payslip’s year-to-date figure plus what is still to come.
From your records
£
Section
Tax expected to be deducted from that pay
The tax your employer will take off over the year. Leave empty if you have no job.
From your records
£
Section
Other pensions expected in the year
Private, workplace or annuity income for the whole year, before tax, not counting the payment you are claiming on.
From your records
£
Section
State Pension expected in the year
The weekly amount times the weeks you receive it in the tax year. It is paid without tax taken off, which is why HMRC needs it here.
From your records
£
Section
Taxable state benefits
Jobseeker’s Allowance, contribution-based Employment and Support Allowance, Carer’s Allowance or Incapacity Benefit expected in the year. Universal Credit and Child Benefit are not taxable and are left out.
From your records
£
Section
Savings interest and dividends
Interest outside ISAs and any dividends expected in the year. HMRC uses them to check your savings allowances.
From your records
£
Section
Pension contributions and Gift Aid
Personal pension contributions and Gift Aid donations you will make in the year. They can increase the refund if you pay higher rate tax.
From your records
£

Screen 4 of 5

How to pay the refund

Your own bank or building society account, so the refund arrives by transfer. Never give a claims company’s details: they take a cut of money you can claim free.

Section
Name on the account
Your own name, or a joint account you are named on.
From your records
Section
Sort code
Six digits, from your bank card or banking app.
From your records
Section
Account number
Eight digits. Building society accounts may also need a roll number.
From your records
Section
Pay the refund to someone else (nominee)
Leave empty. Naming a nominee is how claims companies get paid; there is no reason to use it for your own refund.
Put X
Ticked

Screen 5 of 5

Declaration and submit

Read the summary, confirm the figures are correct to the best of your knowledge, and submit. Online you get a confirmation reference at once; keep it.

Section
The information I have given is correct and complete to the best of my knowledge
Put X. Online this is a tick box before the submit button.
Put X
Ticked
Section
Signature and date
On the printed form only. Online, submitting is the signature.
From your records

What happens after you submit

HMRC uses the pay and tax on your P45 and any other income you have told them about, works out the tax due for the year to the date you stopped, and repays the difference to your bank, usually within 14 days of receiving the claim. If you start work again, give the new employer the P45 HMRC sends back; its cumulative code takes over from there.

Claim back Income Tax when you have stopped working, form P50 (GOV.UK)