Ruth Owen, director general of customer service, HMRC said: ‘This new service puts customers in control of their tax affairs allowing them to claim any money owing to them immediately. They can claim at a time that suits them, from a device of their choice, securely, and without needing to wait for a cheque in the post.’

This compares with a typical average of two weeks for a cheque to be issued, banked and cleared.

To create a personal tax account taxpayers need first to set up a government gateway account, which requires their National Insurance number, either a recent payslip, P60, or passport details, and a telephone number to receive the one-time security code.

Taxpayers who want to set up the repayment facility will also need to provide their bank account details.

Personal tax accounts can also be used to check and update personal details, see the progress of forms that have been submitted, check the expected level of state pension, and see tax credits payments and report changes in circumstances.  Accounts can be accessed via PC, tablet or smartphone.