HM Revenue and Customs (HMRC) has issued a clear directive to UK households and former residents living abroad: you must send a physical letter to claim certain tax repayments. The guidance emerged following a direct query from a taxpayer who left the UK.
Clarification for Overseas Taxpayers
The government's tax authority provided specific instructions after being contacted by an individual who ceased to be a UK tax resident in October 2023. This taxpayer had completed a tax return for the 2023/2024 fiscal year and was due a refund, but needed to authorise HMRC to send the cheque to a nominee based in the UK.
Taking to X, formerly known as Twitter, the taxpayer asked for confirmation of the correct postal address to use when writing from outside the United Kingdom. HMRC's response has now shed light on a procedural requirement that may catch many people unaware.
The Correct Addresses for Your Claim
HMRC confirmed there are two distinct addresses, depending on where the letter is sent from. For correspondence originating from outside the UK, individuals must use the following details:
HM Revenue & Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom
For those sending a letter from within the UK, the address is different:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
What You Must Include in Your Letter
The tax authority emphasised that simply writing is not enough; the letter must contain specific, mandatory information for HMRC to process the repayment claim. You must write to us with your nominee details, the guidance states.
The required information includes:
- Your National Insurance Number
- Your full name and address
- Your signature and the date
- The repayment amount and the relevant tax year
- The full name and address of the nominee who will receive the replacement cheque
This process is crucial for former UK residents and expatriates who have overpaid tax but are no longer living at a British address. HMRC's clarification underscores that for certain administrative actions, particularly involving third-party payments (nominees), digital communication is not sufficient, and a formal, posted letter remains a compulsory step.
The guidance serves as an important reminder for anyone navigating the UK tax system from abroad to adhere strictly to official procedures to avoid delays in receiving any money owed to them.
