Hi HMRC Admin.
My partner qualified for split year treatment on leaving the UK during the 2019-2020 tax year. He has been non-UK tax resident since his initial departure and to date, and intends to continue to be so indefinitely. Unfortunately, his 2019/2020 tax return was completed incorrectly, not claiming the split year treatment, and therefore he has overpaid PAYE during that tax year (all following years were completed correctly).
We cannot find any guidance as to how to apply for a refund of the over paid PAYE, other than to just write a letter to HMRC. Please could confirm that this is the correct approach, or alternatively point us in the right direction of any guidance.
With thanks in advance.