Taxpayers who have signed up to their personal tax account will not receive a refund arising from their 2015-16 P800 within a few days of receipt of the statement, as would have happened in previous years.

Instead, HMRC expects them to access their account and submit their bank details to obtain the refund. Alternatively they can phone the Revenue to ask for it. If they do neither, HMRC will send the refund after 

45 days.

Taxpayers who have authorised their agent to receive their repayment will not …