Underpayments and overpayments of tax - getting a P800 tax calculation form
"If you have overpaid tax, a refund will be sent to you. You do not have to claim it."
http://www.adviceguide.org.uk/england/t ... oblems.htm
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Previous Years
If you've paid too much tax for previous years, HMRC will send you a P800 Tax Calculation and any refund you may be due by the September after the tax year. You do not need to send us your P60 certificate.
If you think you are due a repayment and HMRC has not notified you by the September after the tax year then you can telephone or write to tell HMRC why you think you've paid too much tax
http://www.hmrc.gov.uk/incometax/overpa ... -job.htm#1
Tax Refunds PAYE
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