Do HMRC return small tax overpayments, or just big ones?

[flabbergaster]

My student son earned about £3500 in the 2022-23 tax year, across 2 casual jobs. One of the employers mistakenly deducted about £45 income tax from his first payment. We have been trying to follow HMRC instructions for claiming it back, but when he logs into his Personal Tax Account it says he has paid the correct amount. I don't think this is correct, so he is planning to phone the helpline tomorrow. In the meantime, I'm wondering if the overpayment might simply be too small for them to automatically refund it. Does anyone have experience of claiming back small overpayments?

or indeed “he does mean”!

Lots of people who aren't qualified nor registered as accountants with the major accountancy bodies call themselves an accountant and set up accountancy practices (including many who are book-keepers, not accountants!). It's not a protected name/description so literally anyone can call themselves an accountant and practice as one. That's why membership statistics of the major bodies are pretty irrelevant as they only relate to members of those bodies.

Lots of people who aren't qualified nor registered as accountants with the major accountancy bodies call themselves an accountant and set up accountancy practices

is that a conclusion from…. well, where?

**To be regulated accountants have to be a member of a professional body. The main professional bodies are:

• ICAEW
• ACCA
• CIMA
• AAT

In order to practice as an accountant with a professional body, you have to have a practicing licence and hold professional indemnity insurance. You also have to do continued professional development. An unregulated accountant does not have to have any of this in place. As a member of a professional body they will be regulated by law under the Proceeds of Crime Act Money Laundering Regulations (AML) with very strict rules to comply with

So i presumed that the “accountant” submitting to HMRC was male based on the 38/62 ration and fact that i presumed the PP was using a regulated accountant to submit her accounts. My bad if not!

I don't chase mine up as they are generally small, I usually get a refund about May, last year it was either £11 or £14, something like that. My tax is never quite right as it comes from 2 private pensions