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.

Documents

APSS 106 - for tax years from 6 April 2018

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APSS 106 - for tax year 2017 to 2018 and earlier

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Details

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 won’t repay any interim claims until this form is successfully submitted.

You’ll need to use a different version of the APSS 106 form if you’re making a claim for the 2018 to 2019 tax year.

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.

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. 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.
  2. The return address and contact number have been updated.
  3. First published.