Make an annual claim for relief at source on pension contributions (APSS 106)
If you're a pension scheme administrator, use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.
Documents
Details
Use form APSS 106 if you’re a pension scheme administrator to make an annual claim for recovery of tax deducted by individuals.
If HMRC has repaid your interim repayment claims
If you’re making a claim for a tax year in which HMRC has repaid your interim claims, your form must:
- reach us by 5 October following the end of that tax year (for example, HMRC must receive your form by 5 October 2026 for the tax year ending on 5 April 2026)
- account for all payments made for that tax year (including excess relief payments on interim claims)
If you did not make an interim repayment claim
You can submit your form at any time within 6 tax years after the end of that tax year (for example, you have until 5 April 2032 to submit your claim for the tax year ending on 5 April 2026).
If you discover a mistake on an annual claim
If you find an error in a claim you’ve already made, submit a supplementary annual claim using a new APSS 106 to account for this.
Email HMRC to ask for the form in Welsh.
Related forms and guidance
Use form APSS 105 to make an interim claim for recovery of tax deducted by individuals.
Read PTM044220 of the Pensions Tax Manual for detailed guidance about tax relief at source for pension scheme members.
Updates to this page
-
The APSS 106 has been updated in line with submission requirements from April 2026 onwards.
-
Guidance updated with the latest information on how and when to make a claim.
-
The latest version of form APSS 106 - for annual claim periods 2018 to 2019 and onwards has been added.
-
Updates to explain when to submit the APSS106 form
-
Guidance about the current process for dealing with relief at source returns and claims has been updated.
-
The latest version of this form has been added.
-
A new version of the APSS 106 to be used if you’re making a claim for the 2018 to 2019 tax year onwards has been added along with some explanatory text.
-
Updated to explain that the form should reach HMRC by no later than 5 October following the end of the relevant tax year.
-
New versions of both APSS 106 forms uploaded.
-
A different version of the APSS 106 is to be used if you’re making a claim for the 2018 to 2019 tax year onwards. The address on the APSS 106 for earlier tax years has been amended.
-
The return address and contact number have been updated.
-
First published.