# INCOME TAX OVERPAYMENT RECLAIM
Date: 16 September 2033
Parties: Naomi Clarke and HM Revenue & Customs
## 1. Purpose and parties
I, Naomi Clarke of 63 Rowan Drive, Bristol BS7 0LA, ask HM Revenue & Customs to review my 2029–30 Self Assessment account and treat this as a claim for repayment of income tax overpaid. My Unique Taxpayer Reference is stated on the enclosed secure form, not in this sample. I was employed by Helix Design Ltd and also reported freelance design income.
## 2. Facts, scope and terms
My amended records show employment pay of £42,000 with PAYE tax of £8,400, freelance receipts of £6,000 and allowable freelance expenses of £1,500. The freelance profit is therefore £4,500 and total income before other relief is £46,500. I paid £2,100 on account on 31 January 2031 and £2,100 on 31 July 2030, in addition to PAYE.
## 3. Process and responsibilities
The draft computation attached to my account shows total tax due of £9,200, whereas PAYE and payments on account total £12,600 (£8,400 + £2,100 + £2,100). On that draft arithmetic the apparent overpayment is £3,400. This is a request to correct the record, not a demand that £3,400 is due regardless of allowances, Class 4 National Insurance, payments allocated elsewhere or HMRC's final calculation.
## 4. Evidence, records and safeguards
I attach the P60, P11D, payslips, invoices, bank evidence for freelance receipts, receipts for the £1,500 expenses and payment confirmations. The expenses were incurred wholly and exclusively for the freelance work; I ask HMRC to test that claim under the applicable rules rather than assume every cost qualifies. Please tell me if a missing return, coding adjustment or earlier repayment changes the reconciliation.
## 5. Review, escalation and outcome
Please confirm receipt, amend the return if HMRC accepts the evidence, and issue any repayment to my verified account or explain the secure alternative. If HMRC considers the claim late, invalid or unsupported, please give the statutory basis, review or appeal route and deadline. I will not send full bank details by ordinary email and will respond through my tax account.
## 6. Reservations and practical protections
I understand repayment interest, late-payment interest, tax bands, reliefs and National Insurance may need separate treatment. I will check the statement before accepting funds and repay any amount later shown to be incorrect. This claim does not seek to conceal income, alter another tax year or treat a tax refund as evidence that the expenses were allowable in every context.
## 7. England and Wales law and completion
This completed fictional claim is dated 16 September 2033 and concerns UK income tax for 2029–30. It is not tax advice or a guarantee of repayment. I authorise HMRC to use the enclosed information for this review, reserve appeal rights, and ask that correspondence identify the decision-maker and the calculation supporting any credit or refusal.