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 overpaid tax for the 2023/24 tax year.

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

All such local authorities that we then contacted advised that they applied tax correctly and would not be making any adjustments for the 2023/24 tax year. They suggest that employees with any queries in this regard must contact HMRC direct.

Have I overpaid tax?

The easiest way to check if you have overpaid tax is to sign into 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.

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 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 tax code notice.

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

HM Revenue and 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 have received from your employer(s);

  • give the reason 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.’; and

  • 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 it is unable to assist.