4. You get a pension

Too much tax taken from your pension

Call HM Revenue and Customs (HMRC) and tell them why you think you’ve overpaid.

HMRC Income Tax enquiries

Telephone: 0300 200 3300
Textphone: 0300 200 3319
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You’ve retired and only get the State Pension

Fill in form P50 and post it to HMRC.

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

You bought an annuity before April 2007

Until April 2007 all retirement annuities were paid with tax taken off. If your income was low enough and you were a non-taxpayer, you needed to fill in form R89 - ‘Application to receive an annuity without tax taken off’.

You may have paid too much tax if you did not fill in form R89. You can’t reclaim any tax you overpaid before April 2007.

You bought an annuity after April 2007

Tax on an annuity bought after April 2007 is paid through PAYE - the same as a company or personal pension.

Call HMRC if you think you’ve overpaid tax from April 2007 onwards.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

You’ve taken your pension as a lump sum

You may have paid too much tax if you’ve taken your pension(s) as a lump sum instead of a monthly payment (called ‘trivial commutation’).

If you fill in a Self Assessment tax return each year, you’ll get a refund when you’ve sent your return.

If you don’t, fill in form P53 and post it to HMRC.

HM Revenue and Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

Call HMRC to request a copy of the form.

HMRC Income Tax enquiries
Telephone: 0300 200 3300
Monday to Friday, 8am to 8pm
Saturday, 8am to 4pm
Find out about call charges

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