If someone has moved overseas, how do they go about claiming tax back which might be due to them. I'm doing this for a friend who moved to Oz in November 2009. Can I just send in their P45 with covering letter into the tax office and request a balancing statement for them - it can be sent to them at usual home address and parents can lodge it for them (if they get a refund of course). I can't get him to register to do it on-line themselves - not very computer literate.