Form

Claim back a flexibly accessed pension overpayment

Use the online service or form P55 to reclaim an overpayment of tax when you've flexibly accessed part of your pension pot.

From:
HM Revenue & Customs
Published
6 April 2015
Last updated
6 April 2022 — See all updates

Documents

Reclaim online (sign in using Government Gateway)

https://www.tax.service.gov.uk/digital-forms/form/claim-tax-back-flexible-access-pension/draft/guide

Reclaim by post (use this version if you’re an agent or if you cannot use the online form)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_B/1.0/P552223&template=P552223.xdp

Print off, then fill in and post version

Ref: P55 PDF, 259 KB, 9 pages

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Details

You can claim back tax from HMRC if either:

  • you’ve flexibly accessed your pension
  • you’ve taken only part of your pension pot and will not be taking regular payments
  • the pension body is unable to make a tax refund

To make your claim you can:

  • use the online form
  • fill in the form on-screen, print it off and post it to HMRC
  • print off the form, fill it in by hand and post it to HMRC

To claim online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you claim.

If you’ve taken all of your pension pot, use form P50Z or form P53Z.

Fill in this form with details of any other income that you expect to get during the tax year to make sure we repay the right amount of tax to you. If you do not know the final figures, enter the most accurate estimates you can. Use whole numbers, rounded down to the nearest pound.

We’ll make checks at the end of the tax year and contact you if the amount is different. You should keep your pay and tax records.

If you’re an older person on low income, you can call the independent charity Tax Help for Older People for free tax advice.

If you’re not a UK resident for tax purposes, you do not need to fill in this form. You can either:

Get the right software

The print and post form (that you complete on screen and print off) is interactive and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Claim for repayment of tax when you have stopped working: flexibly accessed pension (P50Z)
Use form P50Z if you do not receive employment income, Job Seeker’s Allowance, taxable Incapacity Benefit, Employment and Support Allowance or Carer’s Allowance.

Claim a tax refund when you’ve taken a small pension lump sum
Use form P53Z if you do receive employment income, Job Seeker’s Allowance, taxable Incapacity Benefit, Employment and Support Allowance or Carer’s Allowance.

Claim a tax refund when you get a pension
Guidance on how to claim if you’re entitled to a refund of tax on payments received from a pension.

Published 6 April 2015
Last updated 6 April 2022 + show all updates

  1. The P55 repayment claim forms have been updated for the 2022 to 2023 tax year.

  2. The P55 reclaim by post form has been updated for the 2021 to 2022 tax year.

  3. The P55 repayment claim forms have been updated for the 2021 to 2022 tax year.

  4. P55 repayment claim form has been updated for the 2020 to 2021 tax year.

  5. P55 repayment claim form has been updated to reflect the 2019 to 2020 tax year changes.

  6. Welsh Translation updated to show Universal Credit has replaced Carer's Allowance.

  7. The form has been updated to show Universal Credit has been replaced by Carer's Allowance.

  8. Rates, dates, allowances and duties have been updated for the tax year 2018 to 2019.

  9. The print and post versions of the P55 have been updated to remove the section on bank or building society details and make minor style changes. The Welsh versions have been similarly updated.

  10. Welsh forms have been updated to reflect the 2017 to 2018 tax year

  11. Forms updated to reflect tax year changes

  12. P55 (Claim by Post and Print then fill in and post version) has been updated to reflect new tax year changes.

  13. An online service is now available.

  14. New print and complete form added.

  15. First published.

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