Claim a tax refund if you've stopped work and flexibly accessed your pension

You can claim an Income Tax refund if you've stopped working and flexibly accessed your pension using the online service or postal forms (P50Z).


Claim online (sign in using Government Gateway)

Claim by post (use this version if you’re an agent or if you can’t use the online form)

Print then fill in and post version

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If you’re reclaiming tax because you’ve flexibly accessed your pension pot you can:

  • use the online service
  • fill in the form on-screen, print and post to HMRC
  • print form P50Z and fill it in by hand if you cannot use the on-screen form

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

This only applies if you have emptied your pension pot. If you’ve only used part of your pension pot, or if you’re working or getting benefits, you’ll need to use form P55 or form P53Z.

Send the postal forms to:

Pay As You Earn

Related forms and guidance

Flexibly accessed pension payment: repayment claim (P55)
Use form P55 to reclaim an overpayment of tax when you have flexibly accessed your pension pot, but not emptied it.

Flexibly accessed pension lump sum: repayment claim (P53Z)
Use form P53Z to reclaim an overpayment of tax when you have emptied your pension pot, but are working or receiving benefits.

Claiming a tax refund when you stop work
Guidance on how to claim if you’re entitled to a refund if you stop working, retire or return to studying.

Published 30 November 2015
Last updated 6 April 2019 + show all updates
  1. P50Z print and post form has been updated for tax year 2019 to 2020.

  2. Link to form p50z has been updated.

  3. The print and post form has been updated to replace references to Universal Credit with Carer's Allowance.

  4. The Welsh version of P50Z is now available.

  5. P50Z (Claim by Post and Print then fill in and post version) has been updated to reflect new tax year changes.

  6. First published.