Skip to main content
Form

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.

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

Documents

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

Ref: APSS 105

PDF, 236 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

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.

Sign up for emails or print this page

Related content