Recovery of overpaid tax

Where a person has paid more tax than was due from them, they may be entitled to recover the excess from HMRC. In the case of VAT, there is also a question as to whether the person who has borne the cost of the tax (the customer, or tax bearer) is entitled to recover the overpaid amount from the person who has accounted for the tax (the supplier, or taxable person), or from HMRC.

The position may be governed by a statutory regime. To the extent not excluded by a statutory regime, the common law of restitution may apply.

This Overview provides an introduction to these topics and the