An individual has received a significant payment in their final November pay packet. The PAYE system calculates this as one-twelfth of their annual salary, so the tax is high. Is there a way to get the tax back more quickly than in their tax return? 

Arthur Weller replies: 

The quickest route is to let HMRC issue an in-year repayment once it has the individual’s P45 (or a new employer’s payroll corrects things automatically). If the individual will not work again for a while, they can claim online or send form P50 (or P53 for certain lump-sum and termination payments).