Net refund requested

The usual way for refunds to be made to an employee is to reduce your monthly or quarterly payments to HM Revenue and Customs by the relevant amount. The payments you can reduce for this purpose are:

• PAYE (Pay As You Earn) tax
• National Insurance contributions
• Student Loan deductions
• Construction Industry Scheme deduct

Subtract the amount of any deductions from the total refund you have made and claim the net amount here.