What can I claim, and exactly how
Money most people never claim. Each card: what it is worth, and the form it goes on.
8 claims for United Kingdom. Deadlines are for the 2025/26 tax year, which ends 5 April.
Higher rate pension tax relief
Worth: 20% or 25% of what you paid in, on top of the basic relief already added
Who can claim: You pay 40% or 45% tax and you paid into a personal pension or a workplace scheme that uses relief at source.
How to claim
- Add up your contributions for the tax year from your pension statements.
- Claim on your Self Assessment return, or write to HMRC if you do not file one.
- Ask for earlier years at the same time, up to four years back.
Forms
- SA100 with box 1 of the pension sectionSelf Assessment returnGoes to: Online with HMRC
- Letter or phone claim to HMRCFor people who do not file a returnGoes to: HMRC personal tax account
Have ready: Pension annual statements, Payslips, Your National Insurance number
Deadline: 31 January after the tax year (Four tax years)
Wrong tax code refund
Worth: Often several hundred pounds, sometimes thousands over four years
Who can claim: You are on PAYE and your code does not reflect your actual allowances or benefits.
How to claim
- Sign in to your Personal Tax Account and read your current code.
- Report anything wrong, such as a company car you gave back or two jobs double-counted.
- Ask for a P800 calculation for earlier years.
Forms
- P2 coding noticeExplains your codeGoes to: HMRC personal tax account
- P800End of year tax calculation and refundGoes to: Issued by HMRC
Have ready: Latest payslip, P60s for earlier years, Details of any benefits from work
Deadline: Any time (Four tax years)
Marriage allowance
Worth: 252 a year, up to about 1,260 with backdating
Who can claim: You are married or in a civil partnership, one of you earns under 12,570 and the other pays basic rate tax.
How to claim
- The lower earner applies, online or by phone.
- HMRC changes both tax codes and refunds earlier years by cheque or bank transfer.
Forms
- Marriage Allowance applicationTransfers 1,260 of allowanceGoes to: HMRC online service
Have ready: Both National Insurance numbers, Both dates of birth, Rough income figures
Deadline: Any time (Four tax years)
Self-employed expenses and allowances
Worth: Your tax rate plus 6% National Insurance on every pound you claim
Who can claim: You are self-employed or a partner and the cost is genuinely for the business.
How to claim
- Total your costs, or use the 1,000 trading allowance if that is bigger.
- Use the simplified rates for working from home and mileage if that is easier.
- Enter the figures on the self-employment pages of your return.
Forms
- SA103S or SA103FSelf-employment pagesGoes to: Attached to your SA100
- SA100Main Self Assessment returnGoes to: HMRC online
Have ready: Business bank statements, Receipts and invoices, Mileage log, Home working days
Deadline: 31 January online, 31 October on paper (Amend a return up to 12 months after the deadline)
Landlord costs and reliefs
Worth: Your tax rate on repairs and running costs, plus a 20% credit on mortgage interest
Who can claim: You receive rent from UK property.
How to claim
- Claim the 1,000 property allowance if your expenses are lower than that.
- Split repairs from improvements, and claim replacement of domestic items relief.
- Report finance costs in the separate box so the 20% credit is applied.
Forms
- SA105UK property pagesGoes to: Attached to your SA100
Have ready: Rent statements, Mortgage interest certificate, Repair invoices, Agent fees
Deadline: 31 January
Reporting a capital gain
Worth: Getting the allowance, costs and losses right usually saves more than the filing costs
Who can claim: You sold shares, crypto, a second property or another asset at a gain.
How to claim
- Deduct buying costs, selling costs and any capital losses first.
- Report property gains within 60 days of completion.
- Report other gains on your return, or through the real time service.
Forms
- SA108Capital gains pagesGoes to: Attached to your SA100
- 60 day property returnFor UK residential property gainsGoes to: HMRC Capital Gains on UK property service
Have ready: Purchase and sale contracts, Fees and improvement costs, Records of earlier losses
Deadline: 60 days for property, otherwise 31 January
Using your ISA allowance
Worth: All future interest, dividends and gains on that money, tax free forever
Who can claim: UK resident, 18 or over for a stocks and shares ISA.
How to claim
- Open an ISA with a bank or investment platform.
- Pay in up to 20,000 across all your ISAs in the tax year.
- Transfer, never withdraw and re-add, if you are moving between providers.
Forms
- Provider applicationNo HMRC form neededGoes to: Your bank or platform
Have ready: National Insurance number, Photo ID, Bank details
Deadline: 5 April, the allowance does not carry over
Inheritance tax reliefs and exemptions
Worth: 40% of everything you keep outside the taxable estate
Who can claim: You are planning your own estate, or dealing with someone else's.
How to claim
- Claim the residence nil-rate band where a home passes to children or grandchildren.
- Transfer the unused nil-rate band from a late spouse.
- Keep a gift record so executors can apply the seven year rules.
Forms
- IHT400Full inheritance tax accountGoes to: HMRC, with probate application
- IHT402 / IHT436Transfer unused nil-rate bandsGoes to: Attached to IHT400
Have ready: Property valuations, Bank and investment statements, List of gifts in the last seven years
Deadline: Within 12 months of death, tax due at six months