Check whether the return created a credit, whether a repayment was requested and whether HMRC has issued, checked or set it against another amount. Keep the account references and use the current HMRC checking route. A credit balance is not proof that money has reached your bank.
Start with the return and account balance
Compare the submitted tax calculation with the statement of account. Payments on account, earlier payments, adjustments and outstanding charges can affect the amount available for repayment. The refund expected from one year's calculation may differ from the final account credit.
If the return includes CIS deductions or other tax credits, make sure the supporting figures and statements are correct. A refund should follow an accurate return, not a target amount someone has promised before reviewing the evidence.
Understand a pending status
HMRC says a repayment may show as pending in the online account. Security or other checks can delay issue. Use HMRC's current guidance and reply-time checker rather than relying on a fixed payment date quoted in an advert or online discussion.
Check bank details carefully and follow genuine requests for further information. Do not send the same repayment request repeatedly simply because the first has not completed; first establish what is happening to it.
Keep the relevant references
Retain the filing confirmation, date of the repayment request, bank details supplied, HMRC correspondence and details of any identity checks. If an accountant is helping, tell them about contact you have already had with HMRC so enquiries are coordinated.
For example, a repayment reduced by an outstanding payment on account may be an account-allocation issue rather than an error in the tax return. Amending a correct return will not necessarily solve that problem.
Know who controls the payment
An accountant can explain the calculation and assist with an agreed enquiry, but HMRC controls the checks and release of a repayment. TaxSimba should not be understood to guarantee HMRC's processing time.
Ask whether repayment follow-up work is included in your engagement. Keep any separate fee clear, and use official channels if an unexpected message asks you to pay money or disclose card details to unlock a tax refund.
Distinguish a credit from a completed repayment
Illustrative preparation example.
Keep the return calculation, repayment request, HMRC account status and bank receipt as separate evidence. A credit can still be under review or set against another liability. Before chasing, identify the last completed stage and use the current official enquiry route.
Check: Has repayment actually been issued, or is the account only showing a credit?
| Check | Practical action |
|---|---|
| Does the statement reconcile to the calculation? | Identify payments, credits and other liabilities affecting the available repayment. |
| Was a repayment requested and checked? | Record the request date, status and any HMRC follow-up. |
| Is follow-up due under current guidance? | Use HMRC's current reply-time route and coordinate any agent enquiry. |
Can an accountant guarantee the payment date?
No. HMRC controls processing and release. Keep the evidence and respond to genuine requests promptly.
Does a pending status prove the return is wrong?
No. It can concern processing or checks. Establish the cause before changing supported figures.
Download a checklist for this guide
- Save the submitted calculation and filing reference.
- Download the current account statement.
- Record the repayment request date and status.
- Check bank details securely and retain correspondence.
- Coordinate one evidence-based follow-up when appropriate.