You can use this form to claim back tax HMRC owes you on a pension death benefit lump sum payment. You can claim back the tax if you’ve taken a pension lump sum payment which used up all of your pension pot and any of the following apply:
- you are not claiming one of these taxable benefits:
- Jobseeker’s Allowance (JSA)
- taxable Incapacity Benefit (IB), IB is usually taxable if paid for more than 28 weeks
- contribution-based Employment and Support Allowance (ESA)
- you do not expect to go back to work
- you’ve permanently retired and are not getting a pension from a previous employer
- you’ve returned to full-time study
Income Tax: pension death benefit lump sum: repayment claim (P53Z(DB))
Use form P53Z(DB) to claim back tax HMRC owes you on a pension death benefit lump sum payment you recently received which used up all your fund, but are working or receiving benefits.
Income Tax: flexibly accessed pension death benefit payment: repayment claim (P55(DB))
Use form P55(DB) to claim back tax HMRC owes you if you’ve flexibly accessed your death benefit pension, or you’ve only taken part of your pension pot and will not be taking regular payments, or the pension body is unable to make any tax refund.