Use form APSS 105 if you’re a pension scheme administrator to:
- make an interim claim for recovery of tax deducted by individuals
- tell us about any excess relief that you’ve claimed
You must tell us about any excess relief and repay this to HMRC within 90 days from when you first discovered that you made an excessive claim for relief.
If you’re telling us about excess relief that you’ve claimed, you can use a template to give us details in accordance with Regulation 10(5) of The Registered Pension Schemes (Relief at Source) Regulations 2005 (Statutory Instrument 2005 No 3448).
If you’re filling in form APSS 105 for interim claim periods ending on or before 5 April 2018 you can include combined details of both UK and Scottish taxpayers in ‘Part 2’.
For interim claim periods from 6 April 2018 you must fill in both ‘Part 2’ and ‘Part 3’.
Find more information about this form in chapter 4 of the Pensions Tax Manual.
Email HMRC to ask for this form in Welsh (Cymraeg).
APSS 106 - Registered pension schemes relief at source annual claims
Use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.