Claiming your tax-free payment

How you can claim your tax-free payment

If you send your 2007-08 Return online and have fewer than 50 employees, you can get £100 tax-free.

The quickest and easiest way to claim your tax-free payment is to ‘self-serve’ by deducting £100 from your next PAYE payment(s) to us for 2008-09. You can ‘self-serve’ as soon as you receive the acceptance message confirming that your Return has been processed and validated

If you are not able to ‘self-serve’ you can claim your tax-free payment by sending an email, using our email facility, with your details to the Accounts Office. We will acknowledge your email when we receive it, but due to the large volume of requests we receive for this service it may be several weeks before you receive your cheque. You must not reapply in the meantime.

Information you need to know before claiming your tax-free payment by email

You do not need to send us an email requesting your tax-free payment if you have already ‘self-served’.
You can only send your claim once we have told you, by letter or online, that you have been awarded the tax-free payment.
If you are not up to date with your PAYE payments we will use your tax-free payment to clear anything you owe and send you a cheque for any balance, along with an explanatory letter.
The cheque will be made payable to the employer and will be sent to the usual communication address. This applies in all cases, even if the claim is made by an agent on behalf of a client. If you require the cheque in a different name or sent to a different address you should contact the Accounts Office by letter, fax or phone.
We will not send you a tax-free payment if there are any outstanding Employer Annual Returns.
If you are an agent applying on behalf of your client(s) we will process the claim but, unless we hold a valid form 64-8, all further communications about the claim will be with your client(s) rather than you.
This facility is for claiming tax-free payments awarded for 2007-08. If you need to claim a tax-free payment for an earlier year you should contact the Accounts Office by letter, fax or phone.

Information you will need to provide

You must have the following information ready:

General information

Details of the Accounts Office dealing with the your PAYE record (Cumbernauld or Shipley).
The Accounts Office reference – This is the reference you use to make payments.
The PAYE reference - You can find this reference on the tax-free payment notification.
Your name, telephone number and email address.

Agents only

Before claiming, you must ensure that for each client:

confirmation of the tax-free payment award by letter or online has been received
all Employer Annual Returns have been sent

you can send claims for up to 10 clients on one form, but it is important that you gather the above information for all your clients before you begin as you must complete all the required details on the form in one session
select the Accounts Office that deals with the majority of your clients on the list
if we do not hold a valid form 64-8, all further communications about the claim will be with your client(s) rather than you.

What will happen then?

We will send you an email confirming that we have received your request, but we will not send any further emails.

If you are an employer

We will process your request and send you a cheque, after clearing any outstanding balance and confirming you have no outstanding Employer Annual Returns.
If we are not able to send you a cheque we will write to you explaining why not.

We will deal with your request as soon as we can, but due to the large volume of requests we receive it may be some time before you receive a cheque. Please do not reapply in the meantime.

If you are an agent

We will process your request(s) and send cheque(s), made payable to the employer(s), to the usual communication address(es).
If we clear any outstanding balances, or are not able to send a cheque for some reason, we will write an explanatory letter. This will be direct to the employer(s) unless we hold a valid 64-8 in which case we will write to you.

Send an email

Select from the following email options

An employer claiming tax-free payment

An agent claiming tax-free payment on behalf of up to 10 clients