The Institute of Chartered Accountants in England and Wales (ICAEW) has warned taxpayers who have overpaid income tax that they must now request a repayment. HMRC is reviewing PAYE income tax records for 2023-24 to determine correct payments. If overpayment is found, taxpayers will receive a tax calculation showing a repayment or amount due. Previously, HMRC sent calculations and issued cheques automatically if unclaimed within 21 days. Now, taxpayers must claim repayments through the HMRC app or their online account. Caroline Miskin from ICAEW stated this new procedure.