Pay As You Earn (PAYE) system you may sometimes pay too much. Each year HM Revenue & Customs (HMRC) runs a review of PAYE records at the end of the financial year which shows whether you have overpaid or underpaid tax.
Under this type of review, if you have overpaid, you should receive a refund of tax automatically from HMRC. You might have paid too much tax if:you started a new job and had an emergency tax code for a whileyour employer was using the wrong tax codeyou only had a job for part of the tax year - especially if affected by redundancyyou had more than one job at the same timeyou are a student and you only worked during the holidaysother income which HMRC tax through your tax code has reducedyou stopped working and had no taxable.
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