Money Saving8 min read · 23 August 2026

How to Claim a UK Tax Refund as an International Student (2026)

If you worked part-time in the UK while studying, there is a strong chance HMRC owes you money. Most international students are overtaxed through PAYE because the system assumes you will work all year at the same rate. Here is exactly how to check, how to claim, and how to get your refund paid — even if you have already left the UK.

Personal Allowance

£12,570

earn below this = no income tax

Average student refund

£200–£600

depending on hours and months worked

Claim deadline

4 years

from end of relevant tax year

Why most international students are owed a refund

The UK income tax system gives every worker a Personal Allowance of £12,570 for the 2026/27 tax year (6 April 2026 – 5 April 2027). Earn below that amount in a full tax year and you owe zero income tax. The problem is how PAYE works.

PAYE (Pay As You Earn) deducts tax from each pay packet as if you will earn that same amount for every pay period for the entire year. If you started working in October, PAYE does not know you only worked for 7 months — it assumes you worked all 12.

Worked example — the PAYE trap

You start a part-time retail job in October 2026 earning £800/month. You work until the end of April 2027 — that is 7 months, so your total earnings are £5,600.

£5,600 is well below the £12,570 Personal Allowance — you should pay zero income tax.

But PAYE does not know that. Each month it assumes you will earn £800 for 12 months = £9,600 projected annual income. It then calculates your monthly tax allowance as £12,570 ÷ 12 = £1,047.50 and taxes anything above that at 20%.

Since £800 < £1,047.50 you might be fine month-to-month — unless you were given an emergency tax code (BR, W1, or M1), in which case PAYE taxes all £800 at 20% = £160 tax per month, and at the end of 7 months you have paid £1,120 in tax you never owed.

Either way, when the tax year ends your total income is £5,600 — far below £12,570 — and HMRC owes you back everything you paid.

You are very likely owed a refund if you:

Started working mid-way through the tax year (e.g. starting in October, January, or after your visa arrived)

Only worked part-time or for part of the year and your total earnings stayed below £12,570

Left a job partway through the year, or left the UK before the tax year ended

Were put on an emergency tax code (BR, W1 or M1) when you started — this taxes everything at 20% with no Personal Allowance applied

💡National Insurance (NI) is a separate deduction at 8% on earnings above £12,570/year (£1,047.50/month). Most students do not earn enough to pay NI at all. If you did overpay NI it is generally not refundable — focus your claim on income tax.

The three documents you need to know

Before you claim, understand which paperwork is involved. These three documents hold all the numbers HMRC needs.

P45 — When you leave a job

Your employer must give you a P45 when you leave. It shows your total earnings and tax paid from 6 April up to your leaving date. If you start a new job, give Part 2 and Part 3 to your new employer so they use the right tax code. Keep Part 1A for your own records — you will need it if you claim a refund via form P85.

P60 — End of tax year summary

Your employer issues a P60 by 31 May each year — but only if you are still employed on 5 April (the last day of the tax year). It shows your total pay and total tax deducted for the full year. If you left before 5 April you will have a P45 instead, not a P60.

P800 — HMRC's automatic refund notice

After the tax year ends HMRC sometimes works out automatically that you overpaid and sends you a P800 letter. This includes a cheque or a prompt to claim via bank transfer. However, HMRC does not always catch overpayments — especially when you have left a job or left the UK. Do not wait for a P800. Claim actively.

Claim deadline: You have 4 tax years from the end of the relevant tax year. For example, to reclaim overpaid tax from 2022/23, you must claim by 5 April 2027. After that, HMRC keeps it permanently.

Emergency tax codes — the most common reason students overpay

When you start a new job in the UK, your employer needs to know your tax code to deduct the right amount. If they do not have this information (which is common for international students starting their first UK job), HMRC assigns an emergency tax code: usually BR, W1, or M1.

What emergency codes mean

BR (Basic Rate) — all your earnings are taxed at 20% with no Personal Allowance. If you earn £800/month on a BR code, you pay £160 tax immediately — even if your annual total will be well below £12,570.

W1 or M1 (Week 1 / Month 1) — similar effect. Tax is calculated week-by-week or month-by-month with no cumulative allowance. You end up paying more than you should.

How to fix an emergency code immediately:

Log into your HMRC Personal Tax Account at tax.service.gov.uk

Go to "Check your Income Tax" — you can update your tax code details online

Alternatively, call HMRC on 0300 200 3300 (Mon–Fri 8am–6pm) and ask them to update your code

Give your employer a P45 from your previous job — this overrides the emergency code

💡Even if you correct your code mid-year, HMRC will automatically reconcile the tax you paid on the emergency code against what you actually owe. Any overpayment flows back to you via a P800 or your Self Assessment return. But again — do not rely on HMRC catching it. Claim actively.

How to check if HMRC owes you money

The fastest way is to use your HMRC Personal Tax Account — a free, secure portal that shows all your income and tax records held by HMRC.

Create or log into your HMRC Personal Tax Account

Go to tax.service.gov.uk and sign in with Government Gateway (or create an account if you do not have one). You will need your National Insurance number and a form of ID.

Go to 'Check your Income Tax'

This section shows your current tax code, your estimated income for the year, and whether HMRC believes you have overpaid or underpaid.

Check previous tax years

In the same portal, you can view tax summaries for past years. If a year shows a credit or "you paid too much," you can initiate a refund claim from within the portal.

Use the HMRC app

Download the official HMRC app (iOS and Android) — log in with the same Government Gateway credentials. It shows your tax code, payments and any refunds owed.

How to claim your refund — step by step

The right method depends on your situation. Choose the one that applies to you.

Route A — Leaving the UK (fastest): Form P85

If you are leaving or have already left the UK, use form P85 ("Leaving the UK — getting your tax right"). This is the dedicated HMRC form for exactly this situation and is the fastest route to a refund.

Find form P85 on GOV.UK

Search "P85 HMRC" on GOV.UK — the form is available to complete and submit online or download as a PDF.

Fill in your details

You will need: your National Insurance number, your P45 from your last employer, your UK address, your destination country, and your bank account details (UK account if you still have one, or request a cheque).

Submit and wait

HMRC processes P85 forms and pays refunds by BACS (UK bank transfer, 5 working days) or cheque. If you have left the UK, allow 6–8 weeks for processing.

Route B — Still in the UK (after tax year ends): Personal Tax Account or HMRC App

If the tax year has ended (i.e. after 5 April) and you are still in the UK, log into your HMRC Personal Tax Account at tax.service.gov.uk. If HMRC's systems have calculated an overpayment, you will see a prompt to claim your refund by bank transfer. If you do not see one, use the "Check your Income Tax" section and contact HMRC directly.

Route C — Self Assessment (required to file, or for earlier years)

If you are registered for Self Assessment (for example, if you had freelance income or HMRC asked you to file), complete your return online at tax.service.gov.uk/self-assessment. Any overpaid tax will be refunded automatically after your return is processed. For overpayments from previous years (up to 4 years back), call HMRC on 0300 200 3300 (Mon–Fri 8am–6pm).

Need a UK bank account to receive your refund?

HMRC pays by BACS (UK bank transfer) or cheque. To receive a BACS payment you need a UK sort code and account number. Monzo is one of the easiest accounts for international students — open in minutes, no credit check, and your orange card arrives within days.

Open a Monzo account

What happens after you claim

Once you have submitted your claim (P85, Personal Tax Account, or HMRC app), here is what to expect:

HMRC processes P85 within 4–6 weeks (sometimes faster). Self Assessment refunds can take up to 10 working days after your return is processed.

Payment by BACS (UK bank transfer): credited within 5 working days of HMRC issuing it. The reference will show as "HMRC PAYE" or similar.

Payment by cheque: if you requested a cheque or HMRC has no UK bank details for you, allow up to 14 days for the cheque to arrive by post. International post adds additional time.

If you have already left the UK and submitted a P85, HMRC will mail the cheque to your home country address (or BACS to a UK account if you still have one open).

Beware of tax refund scams. HMRC will never ask for your bank details by text, email, or WhatsApp. They will also never ask you to pay a fee to release your refund. If you receive such a message, report it at HMRC's official phishing page on GOV.UK.

Leaving the UK? Do not forget your tax refund

This is where many international students leave money behind. When you complete your studies and return home, your HMRC account does not automatically close and HMRC does not automatically refund you. You need to tell HMRC you are leaving.

Before you leave the UK, gather these:

Your P45 from every job you have left during the current tax year

Your National Insurance number (on your NI letter, payslips, or in your HMRC Personal Tax Account)

Your final payslips showing total pay and tax deducted

Your UK bank account details if still open — makes refund faster

Your home country address — HMRC will mail a cheque here if needed

After you leave, submit form P85 via GOV.UK. You can do this online — you do not need to be in the UK. The form asks about your departure date, new country of residence, and income details. HMRC will calculate your refund and pay it.

💡You have 4 tax years to claim after the end of the relevant tax year — so even if you left in 2024, you may still be able to claim for the 2022/23 and 2023/24 tax years if you have not done so already.

Want to send your refund home?

Once the money lands in your UK account, use Wise to convert and send it internationally at the real mid-market exchange rate — no hidden markup, just a small transparent fee. Far cheaper than your bank.

Send money home with Wise

Frequently asked questions

Can international students get a UK tax refund?

Yes. Your nationality and visa status do not affect your right to claim back overpaid income tax. If you paid more tax than you owed, HMRC must refund it. The UK has double taxation treaties with many countries (Nigeria, India, Ghana, Pakistan, Bangladesh and more), but employment income earned while physically working in the UK is taxable in the UK regardless of nationality — the treaty mainly covers investment income and business profits. The refund right comes from the Personal Allowance, which applies to everyone regardless of nationality.

I lost my P45. Can I still claim?

Yes. You can still use your Personal Tax Account on tax.service.gov.uk to check what HMRC has on record, and you can complete form P85 without a P45 if you provide your NI number and employment details. Contact your former employer to request a duplicate P45 if possible — but do not let a missing P45 stop you from claiming.

How long does a UK tax refund take?

P85 refunds via BACS typically take 4–6 weeks from submission. If HMRC pays by cheque, add 7–14 days for postage. Self Assessment refunds are usually issued within 5–10 working days of your return being accepted. If you are still waiting after 8 weeks, call HMRC on 0300 200 3300.

Can I use a third-party tax refund service?

You can, but it is rarely worth it. Companies like RIFT or TaxRebateServices charge a percentage of your refund (typically 25–40%). Claiming yourself via GOV.UK is free, takes less than 30 minutes, and pays the full refund to you. Only use a third party if you have a genuinely complex tax situation.

What is the UK tax year and when can I claim for 2025/26?

The UK tax year runs from 6 April to 5 April. The 2025/26 tax year ended on 5 April 2026. You can already claim a refund for 2025/26 if you overpaid during that year — the 4-year claim window runs until 5 April 2030. The current 2026/27 tax year runs 6 April 2026 to 5 April 2027.

Do I owe UK tax if I also pay tax in my home country?

Employment income earned while physically working in the UK is taxed in the UK, full stop — double tax treaties do not change this for ordinary employment income. However, you will not be taxed twice on the same income: your home country will usually give you a foreign tax credit for UK tax already paid. Check with a tax adviser in your home country if you are unsure, but you can still reclaim UK tax you overpaid regardless.

I graduated and left the UK. It has been over a year — can I still claim?

Yes, as long as you are within 4 tax years of the end of the relevant tax year. For example, you can still claim for 2022/23 (which ended 5 April 2023) until 5 April 2027. Submit form P85 online from wherever you are in the world — you do not need to return to the UK.

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