Business tax – form

Pension schemes: registered pension schemes relief at source annual claims (APSS 106)

Use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.

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Use form APSS 106 if you’re a pension scheme administrator to make an annual claim for recovery of tax deducted by individuals.

Find detailed guidance regarding this form in chapter 4 of the Pensions Tax Manual.

APSS 105 - Registered pension schemes relief at source interim claims
Use form APSS 105 to make an interim claim for recovery of tax deducted by individuals. Detailed guidance regarding this form can be found in Chapter 5 of the Registered Pension Schemes Manual.