What is the R38 form, and how it uses? If you have overpaid tax for a tax year and wish to claim that amount, it is essential that you know about Form R38. You can authorize an agent to do these things for you, and this R38 form is also required for that. And you can nominate someone else to receive this refund payment on your behalf. If refunds exist for several financial years, separate applications should be made for each financial year. HMRC operates a settlement process to ensure that every taxpayer pays the correct amount of tax. If you have confirmed that you have overpaid tax and believe you are due a refund, you can submit form R38 and request HMRC to conduct an investigation. If you are a foreign worker posted to the UK, you should also use this R38 form to reclaim tax if you have overpaid. After the investigation, if HMRC is satisfied that you paid more tax, they will transfer the refund to your bank account as stated in the R38 form. If not, you can request to pay through payable order. Total Tax Accountants are experts in high wycombe for such services. We are willing to offer our services to recover your overpaid money.