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.
Ref: APSS106 PDF, 184KB, 2 pages
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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.
This form should reach us no later than 6 October following the end of the relevant tax year. If outstanding after that date we will not repay any interim claims until the return is successfully submitted.
Find detailed guidance regarding this form in chapter 4 of the Pensions Tax Manual.
Related forms and guidance
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.