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Make an interim claim for relief at source on pension contributions (APSS 105)

If you're a pension scheme administrator or authorised signatory, use form APSS 105 to make an interim claim for recovery of tax deducted by individuals.

Updates to this page

From:
HM Revenue & Customs
Published:
22 July 2014
Last updated:
20 May 2026
Show all updates

  1. The APSS 105 form has been updated to reflect new submission requirements from April 2026.

  2. The latest version of this form has been attached.

  3. New version of APSS 105 form attached.

  4. New version of APSS 105 form attached.

  5. Form updated on how and when scheme administrators should tell HMRC about excess relief for individuals, and information added about contributions made by Scottish taxpayer members.

  6. The return address and contact number have been updated.

  7. First published.

Documents

Registered pension schemes relief at source interim claims (APSS 105)

Ref: APSS 105

PDF, 236 KB, 3 pages

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Details

Use form APSS 105 if you’re a pension scheme administrator or an authorised signatory 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 HMRC you’ve claimed too much relief at source for pension scheme members.

You must also repay the overclaimed amount within 90 days of discovering you claimed too much.

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

Make an annual claim for relief at source on pension contributions (APSS 106)
Use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.

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