Why HMRC may send a P800
HMRC sends a P800 when it believes your tax position for the year needs to be corrected. That can happen because your tax code was not updated in time, because you had more than one source of income, or because your pay and deductions changed during the year.
The calculation can show a refund or an underpayment, so it is worth reading carefully rather than assuming every P800 means money is owed to you. The wording matters, especially if you are trying to work out whether you should claim something now or simply wait for the next official step.