Taxation is a personal matter and NASUWT cannot act on your behalf in this.

Many members who did not receive their pay award until April 2023 and were taxed on this and on any back pay received in the 2023/24 tax year may believe that they have overpaid tax for the 2023/24 tax year, which has now ended.

His Majesty’s Revenue and Customs (HMRC) advised earlier this year that it had written to a number of local authorities in Scotland regarding this matter.

All such local authorities that we have since contacted have advised that they have applied tax correctly and will not be making any adjustments for the 2023/24 tax year and go on to suggest that employees with any queries in this regard must contact HMRC directly.

Have I overpaid tax?

The easiest way to check if you have overpaid tax is to sign in to your personal tax account. You can do that via the government web page Check How Much Income Tax You Paid Last Year. There is also a path to set up a personal tax account if you do not already have one.
 
If you have overpaid tax, the options available to you should be outlined here.

Unfortunately, HMRC are still processing calculations and not everyone will be able to check their 2023/24 tax in this way.

If you cannot establish whether or not you have overpaid tax, or you do not wish to progress matters online, then you can write direct to the HMRC.

How do I check/claim a refund in writing?

Mark the top of your letter clearly with ‘REPAYMENT CLAIM’ so that HMRC prioritise it on receipt.

You can write to HMRC using the tax office address of your current employer, or the postal address on the most recent correspondence you have from HMRC, for example, a recent Tax Code notice for 2024/25.

If you do not have any recent documents or letters from HMRC, write to:

HM Revenue & Customs
Pay As You Earn and SA
BX9 1AS

Your letter, should:

  • give your full personal details – your name, address and National Insurance number;

  • details about your employer(s) in 2023/24 – their name(s), address(es), your workplace(s) and your PAYE/Payroll reference number;

  • enclose a copy of your P60 for 2023/24, which you should by now have received from your employer(s);

  • give a reason why you think you are due a repayment: ‘I received back-pay/arrears for the 2022/23 tax year which was paid in April 2023 and taxed in the 2023/24 tax year, therefore, I believe I have overpaid tax.’;

  • be signed and dated in ink.

Keep a copy of your letter and any enclosures and ask the Post Office for a proof of posting in case of later query.

HMRC say they usually aim to process PAYE repayments within four weeks of receipt. In some cases, HMRC will need to carry out security checks. It might help to speed up the repayment if you ask HMRC to pay it direct to your bank account.

To request a direct bank transfer, include in the letter:

  • the name of the account holder(s);

  • the sort code; and

  • the account number.

COSLA

NASUWT wrote to the local authorities’ body, COSLA, in June 2024, urging it to request that those local authorities that did not process pay awards and back pay until April 2023 revisit this matter and seek to appropriately recompense any teachers who had been adversely affected.

Regrettably, COSLA has suggested that this is a local matter for individual Councils and has said it is unable to assist.