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.
Email HMRC to ask for this form in Welsh (Cymraeg).
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.