Tax rebates may be payable on most types of tax paid in the UK, including income tax and overpaid National Insurance contributions. In some cases a tax rebate will be provided through the PAYE system, which means that it will be added to your wage packet. Sometimes HMRC will write to you enclosing a cheque usually if a tax rebate is due for previous tax years.
In some cases tax rebates are generated automatically at the end of the tax year, but this does not always happen. Therefore, if you think you may be due a tax refund it is worth double checking. It is also possible to claim a tax rebate on behalf of someone who has died, if you are their partner or legal executor.
Time limits apply when claiming tax rebates. These are typically two to seven years, depending on the type of tax. A tax refund through PAYE earnings must be claimed within the last four tax years with the earliest tax year currently being the 2015/2016 which starts on the 06/04/2015 and ends on the 05/04/2016.