Supporting records for an HMRC repayment delay should establish the repayment claimed, submission history and any outstanding checks. Verify bank details through the official account and keep a concise log of follow-up contacts and documents requested.
Distinguish a processing query from a dispute about entitlement. Do not submit repeated inconsistent claims or provide banking information through an unverified message.
Establish what stage the repayment has reached
Identify the tax year, amount and basis of the expected refund. Keep the return or claim, calculation and submission acknowledgement together. A computation showing an overpayment, a repayment request, an approved refund and money received in the bank are different stages. The first task is to establish which one has actually occurred rather than describing every unpaid credit as a delayed transfer.
For Self Assessment, HMRC explains that a refund marked pending has been created but still needs approval and payment. It also notes that a credit may be used against tax due within the next 45 days instead of being refunded. [1] Compare the expected amount with the current account position before assuming that the whole credit is available for immediate payment.
Build a dated claim and contact record
Record when the return or repayment request was submitted, any amendment, the status shown and each contact with HMRC. Preserve acknowledgements and screenshots showing the relevant date and account context, without exposing unnecessary personal details in routine correspondence. If an adviser submitted the claim, obtain the actual submission record rather than relying only on an email saying that the work was completed.
Keep a separate entry for each request for information and the date it was answered. A delay may be difficult to assess if the record does not show whether HMRC is waiting for a response. If you are unsure whether a request was received, check the correspondence channels used by both taxpayer and adviser. Do not send a duplicate claim simply because an earlier acknowledgement cannot immediately be found.
Reconcile the amount and repayment details
Compare the expected refund with payments made, other liabilities, credits used and any previous repayment. Identify whether an amendment changed the amount after the original request. A useful reconciliation should explain how the figure moved from the submitted calculation to the current balance. If it does not, raise the specific unexplained entry rather than asking generally why the original estimate has not arrived.
Check repayment instructions through the appropriate official account or verified contact route. If a bank account has closed or details were entered incorrectly, explain the issue accurately and follow the correction process. Do not send full banking credentials or passwords in an ordinary email to prove ownership. Retain confirmation of any updated instructions and distinguish that administrative correction from a change to the underlying tax claim.
Make a focused progress enquiry
Use HMRC's current guidance on expected replies for the relevant claim type rather than relying on a fixed processing promise in an old article. Its Self Assessment refund page directs taxpayers to the appropriate reply-checking service. [1] When contacting HMRC, provide the claim date, reference, amount, latest status and any outstanding information question. This gives the recipient a clear basis for identifying the stage reached.
Ask what action remains, whether anything further is needed from you and when it is appropriate to follow up. Record the answer as stated, distinguishing an estimate from a confirmed payment date. What to record after a call with HMRC explains how to keep a reliable call note. If HMRC says a repayment has been issued, ask for the relevant details needed to reconcile it with your bank records through the authorised process.
Use the complaints route for service issues
Where the concern is unreasonable delay or poor handling, HMRC's complaints process may be relevant. It is separate from challenging a tax decision, and HMRC says tax obligations should continue to be met while a complaint is considered. [2] Keep the complaint focused on the service issue, supported by the chronology and the action sought, rather than assuming a complaint automatically establishes entitlement to the refund.
For assistance organising the repayment history and identifying the appropriate enquiry, see Tax payment arrangement support. Provide the claim, calculation, current account statement and contact record. Explain whether the amount itself is disputed or only the processing is in question. A clear distinction helps avoid sending a service complaint where an amendment or appeal is actually needed, or repeating a claim that is already being processed.
Once the repayment arrives or is otherwise accounted for, reconcile the amount and date with the final HMRC record. Keep any explanation of a deduction, offset or revised figure. Close the outstanding action only when the money or account adjustment can be identified, not merely when a message changes from one processing label to another.
Illustrative scenario
A taxpayer expects a repayment but receives a request for supporting information. They provide the relevant records through the agreed official route and keep the acknowledgement with the claim history.
Preparation checklist
- Confirm the repayment claim
- Check submission status
- Review outstanding requests
- Retain follow-up records
Frequently asked questions
Does pending mean HMRC has paid the refund?
No. HMRC says a pending repayment has been created but still requires approval and payment.
Why might a Self Assessment credit not be refunded in full?
It may be used against tax due soon, including a payment on account, or the account position may have changed. Reconcile the current statement.
Should I submit another claim because the first is taking time?
First establish the status and evidence of the original claim. An unexplained duplicate may complicate the record rather than resolve the delay.
Is a complaint the right route if HMRC disputes the tax calculation?
Not necessarily. A service complaint is distinct from the amendment, review or appeal process for the underlying tax decision.
Official sources
Sources checked: 8 September 2026. Check the linked guidance for subsequent changes.
General information only. The appropriate action depends on your circumstances and the applicable jurisdiction.
Report a correction