R38: authorising a tax refund to be paid to someone else

Form R38 is HMRC’s form for claiming an Income Tax refund by post, or for nominating someone else, such as a tax agent, to receive the refund on your behalf. You complete it online, then print it and post it to HMRC. A nomination on R38 is not legally binding, so you stay entitled to the money and can withdraw the nomination before HMRC pays it.

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What is form R38?

GOV.UK says to use form R38 to claim an Income Tax refund by post or nominate someone else to receive the refund on your behalf. It covers tax overpaid on pay from a job, or on a Self Assessment tax return or bill. HMRC’s Self Assessment Manual confirms that a Self Assessment return and claim form R38 both allow a taxpayer to nominate someone else to receive a repayment.

Most people meet R38 when a tax refund firm or accountant asks them to sign one so that the firm receives the refund and deducts its fee. Our guide to tax refund companies covers that market, and nominating repayments to an agent explains the nomination rules in more depth. This page focuses on the form itself.

Who should use R38?

Employees who have paid too much Income Tax on their pay and want to claim by post.
Self Assessment taxpayers whose return or bill shows an overpayment.
Anyone who wants an agent or another person to receive the refund instead of them.

GOV.UK says you should check R38 is the right form for your circumstances before filling it in, and that you do not need to complete it if you have already nominated someone to receive the refund. Foreign nationals assigned to the UK have a separate version, R38 (Expat), which can be completed online or printed, filled in by hand and posted. GOV.UK says tax deducted from savings and investments is claimed on form R40 instead. If HMRC has already worked out a refund for you, our page on the P800 tax calculation explains that letter.

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How do I fill in and send R38?

You fill in R38 online, print it, and post it to HMRC at the address shown on the form. GOV.UK warns that you cannot save your progress, so gather all your information before you start. GOV.UK also says the quickest way to claim a refund is online, so R38 is mainly useful when you need to claim by post or want to name a nominee. A Welsh language version and alternative formats are available from HMRC on request.

What do I need before I start?

Your National Insurance number.
Your Self Assessment Unique Taxpayer Reference, if you file a return.
Your employer’s PAYE reference, if you have one, which is on your P60.
The tax year you are claiming for.
The name and address of the person you are nominating, if any.

Is a nomination the same as an assignment?

No, and the difference now has legal force. HMRC’s manual explains that with a nomination the taxpayer remains the person legally entitled to the repayment, and HMRC pays the nominee at its discretion. With an assignment, the assignee became legally entitled and HMRC had no choice but to pay them. Section 333 of the Finance (No.2) Act 2023 removed the right to assign Income Tax repayments, and HMRC says any assignment it receives on or after 15 March 2023 is legally invalid, with the repayment remaining the property of the taxpayer. Assignments made before then remain binding. Agents can still be paid through nominations, which HMRC describes as not legally binding and easy to rescind.

Can I cancel a nomination?

Yes. HMRC’s manual says the taxpayer may withdraw a nomination at any time before the repayment is issued, and that it can be withdrawn over the telephone if the repayment is then to be issued to the taxpayer. When HMRC announced the change in January 2023, it said a nomination can be cancelled at any point.

Is there a time limit for claiming?

HMRC’s Repayment Claims Manual says the general time limit for making a claim is 4 years from the end of the tax year to which it relates. For example, a claim for the 2022 to 2023 tax year, which ended on 5 April 2023, must be made by 5 April 2027.

Key fact	Detail
Form code	R38 (and R38 (Expat) for foreign nationals assigned to the UK)
Who uses it	Taxpayers claiming an Income Tax refund by post, or nominating someone else to receive it
How to file	Complete online, print and post to the address on the form
Deadline	4 years from the end of the tax year concerned
Legal effect	Nomination only; assignments received from 15 March 2023 are invalid
Replaced by	Not withdrawn; HMRC says claiming online is quicker where it is available

What should I check before signing an R38 for a refund firm?

HMRC’s PAYE Manual notes that many agents insist that clients nominate them to receive repayments so that they can be sure of getting their fees. It also says that where agent terms and fees are combined in one document with a claim, they must be separate from the claim and separately signed. Before signing, check the fee, whether it is a percentage of the refund, and what happens if the refund turns out smaller than expected. Remember the nomination does not take away your entitlement, and you can withdraw it before payment.

A nomination is separate from authorising someone to talk to HMRC for you. If you want an accountant to deal with HMRC generally, that is done through agent authorisation, not R38.

What happens after I send it?

HMRC checks the claim and, if a refund is due and a nomination is in place, may pay the nominee. HMRC’s manual says it cannot send a payable order direct to a UK bank or building society, and cannot make repayments to foreign bank accounts. How long refunds take, and when interest is added, is covered in HMRC repayment times and interest.

Illustration only. Jade works for a care agency and was put on an emergency tax code for part of the 2024 to 2025 tax year. A refund firm says she is owed about £600 and asks her to sign an R38 naming the firm as nominee, with a fee of 25%. Jade reads the fee terms, which are on a separate signed sheet, and agrees. HMRC pays the refund to the firm, which keeps £150 and passes on £450. Had Jade changed her mind before HMRC issued the payment, she could have withdrawn the nomination and received the full refund herself.

Frequently asked questions

Can I use R38 just to claim, without a nominee?

Yes. GOV.UK says R38 can be used to claim an Income Tax refund by post, as well as to nominate someone else to receive it.

Does a nomination on my tax return do the same job?

Yes. HMRC’s manual says a Self Assessment return and form R38 both allow a taxpayer to nominate someone else to receive a repayment.

Can I still assign my refund to a firm?

No. Assignments received by HMRC on or after 15 March 2023 are legally invalid, and the repayment stays the property of the taxpayer.

Can HMRC pay my refund into an overseas account?

No. HMRC’s manual says it cannot make repayments to foreign bank accounts.

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Sources

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.