UK HMRC Forms · 2026/27
What is a P800? UK 2026/27 Guide
What it is
The P800 is HMRC's tax reconciliation document. After tax year end (5 April), HMRC reconciles all PAYE income with the tax taken at source and calculates whether the right amount was paid. If yes — no P800 issued. If no — P800 issued explaining the position. Common reasons for under/overpayment: emergency tax codes, multiple jobs, benefits-in-kind, late tax code changes.
Who needs this
P800s are issued to specific PAYE employees where HMRC's reconciliation shows under- or over-payment. Most UK employees in stable single jobs never receive one. Common P800 recipients: people who started new jobs mid-year, those with company benefits-in-kind (P11D), those with multiple jobs, those who changed tax code mid-year, or those who received a one-off bonus that pushed them across a tax band.
When you'll see it
Typically July-November after the tax year ends. HMRC processes all PAYE data starting in May and issues P800s in batches. Refund P800s tend to come earlier (July-September); underpayment P800s slightly later (September-November). The form arrives by post; HMRC also notifies via your personal tax account.
How to get it
If HMRC has determined you over/underpaid, the P800 is issued automatically. If you suspect a P800 should have been issued but hasn't (e.g. you know you've underpaid because of a known issue), check your HMRC personal tax account where reconciliation status appears. If you're owed a refund and haven't received P800 by November, contact HMRC.
Common issues
Common P800 issues: (1) refund taking longer than expected (8-12 weeks normal, 16+ weeks if errors), (2) P800 underpayment notice but you disagree with the figures (request reconciliation breakdown via HMRC personal tax account or call), (3) P800 received but for a previous year (still valid — refunds backdate up to 4 years), and (4) refund offered as cheque vs bank transfer (online opt-in for transfer is faster).
Recruiter pro tip
Refunds shown on a P800 must usually be claimed actively — they're not always paid automatically. If your P800 says you're owed a refund, follow the instructions to claim within 21 days (transfer is faster than cheque). For underpayments, the default recovery is via tax code adjustment, but you can request a one-off direct payment instead — useful if you don't want a higher tax code making your monthly take-home temporarily smaller.