Form P50 is how you claim back Income Tax in the current tax year when you have stopped working, have no new job and are not getting taxable benefits or a pension from your employer. It is now completed through HMRC’s online service, which is the quickest route; if you cannot sign in, you fill it in on gov.uk, print it, sign it and post it.
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What is form P50?
When you stop work part way through a tax year, PAYE may have taken more tax than you owe for the year as a whole. P50 asks HMRC to work out the position now rather than waiting until after 5 April. It covers the current tax year only. If your last pay was received before 5 April, so the claim relates to the previous tax year, gov.uk points you to separate guidance instead. Our guide to claiming tax back after leaving a job covers the wider options.
Who can claim with P50?
gov.uk says you may be able to claim if you:
- have been unemployed for 4 weeks or more and are not claiming taxable state benefits
- have retired and do not get a pension from your old employer
- do not expect to go back to work
- have returned to full time study
You cannot claim if you are still registered with an employment agency; ask the agency to send HMRC your final pay and tax details. If your income is high, check whether you need to file a Self Assessment return instead; see registering for Self Assessment.
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When should I use a different form?
- You took a pension flexibility payment: use P55, or P50Z if you have stopped work and emptied the pot. These are covered on our page on pension tax refund forms P55, P53Z and P50Z.
- You took a small pension lump sum (trivial commutation or small pot): use P53 or P53Z.
- You expect a new job within 4 weeks: give your P45 to the new employer, who makes any repayment through your salary.
- You are claiming taxable state benefits: do not use P50.
- You have an occupational pension: contact the pension provider, or wait until after 5 April.
- You are leaving the UK: use P85.
What do I need before I start?
Make sure you have received your final pay, and check whether you will get any other taxable income or benefits before the end of the tax year, including a works pension from your old employer. If you have a works pension, the pension provider can make any repayment due. You will need:
- your National Insurance number
- your employer’s PAYE reference number, if you have it
- parts 2 and 3 of your P45, or the reason you do not have them, for example that you are retired; our guide to P60, P45 and payslips shows where the figures sit
- any self employment profits for this tax year
- details of former employer, public service or forces pensions, personal pension annuities, small pension lump sums and the State Pension
- taxable benefits received since 6 April in the current tax year
- any other income, such as property, trusts, commissions, tips, foreign income or profits on UK life insurance policies
Can I file P50 online?
Yes, and gov.uk calls it the quickest way to claim. You sign in to the HMRC online service, or create sign in details if you do not have them. You cannot save your progress, so have everything ready before you begin.
If you cannot sign in, you use the online interactive guidance without signing in, print the completed form, sign the declaration and post it to HMRC. gov.uk does not offer a blank P50 PDF to download; the paper version is produced by that online tool. The guidance was first published on 13 July 2023 and last updated on 23 August 2024, when HMRC added that progress cannot be saved.
| Key fact | Detail |
|---|---|
| Form code | P50, Claim back Income Tax when you’ve stopped working |
| Who uses it | People who have stopped work in the current tax year with no new job, taxable benefits or employer pension |
| How to file | Online with sign in; or complete on gov.uk, print, sign and post |
| Wait before claiming | Unemployed for 4 weeks or more, final pay received |
| Deadline | No P50 deadline on gov.uk; it covers the current tax year only |
| Penalty | None stated for the form |
| Reply time | Up to 14 days |
| Replaced by | Not withdrawn; now completed through the online service |
When is the deadline?
gov.uk does not give a deadline for a P50 claim. In practice the window is the current tax year: you wait until you have been out of work for 4 weeks and have your final pay, and the form cannot be used once the claim relates to an earlier year. After the tax year ends, HMRC may instead send a tax calculation letter (P800) between June and March of the following tax year if you were employed or received a pension.
What happens after I send it?
HMRC will confirm whether you are owed a refund or contact you if it needs more information. It may take up to 14 days to reply, and gov.uk asks you not to contact HMRC about progress during that time. Refunds are sent as a payable order to you or your nominee; Bacs payments are not available for these repayments. If you do not have a bank or building society account, give the name and address of someone who does and the payment can go to them. Our page on HMRC repayment times covers delays.
What are the common mistakes?
- Claiming before your final pay has been received, so the P45 figures are incomplete.
- Using P50 while still registered with an employment agency.
- Using P50 for a pension flexibility payment or a small pension lump sum.
- Leaving out other income such as property income or tips, which changes the calculation.
- Starting the online form without the information to hand, then losing the work because it cannot be saved.
A worked example
Illustration only. Jo leaves her job in July to start a full time university course in September. She has no other income and is not claiming benefits. In August, more than 4 weeks after leaving and once her final pay has gone in, she signs in to the online service, enters her National Insurance number and the pay and tax figures from parts 2 and 3 of her P45, and confirms she has no other income. HMRC works out that she paid £350 more than she owes for the year and sends a payable order.
Frequently asked questions
Is there still a paper P50?
Not as a blank download. If you cannot sign in, you complete the form through the interactive guidance on gov.uk, print it, sign the declaration and post it.
Can I claim if I am on Jobseeker’s Allowance?
No. gov.uk says not to use P50 if you are claiming taxable state benefits.
I stopped work last tax year. Can I use P50?
No. If your last pay was received before 5 April, gov.uk directs you to its separate guidance on claiming a refund for the previous tax year.
What if I am going to start a new job soon?
If you expect a new job within 4 weeks, give your P45 to the new employer. Any repayment is then made through your salary.
If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.
Sources
- GOV.UK: Claim back income tax when youve stopped working
- GOV.UK: Income tax claiming tax back when you have stopped working p50
- GOV.UK: Claim a tax refund if youve stopped work and flexibly accessed all of
- GOV.UK: Tax overpayments and underpayments
- GOV.UK: Get your income tax right if youre leaving the uk p85
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 6 November 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.