Form

Pension schemes: registered pension schemes relief at source interim claims (APSS 105)

Use form APSS 105 to make an interim claim for recovery of tax deducted by individuals.

Documents

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

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.gsi.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 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 HM Revenue and Customs 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 claims ending on or before 5 April 2018 you can include combined details of both UK and Scottish taxpayers in ‘Part 2’.

For interim claims from 6 April 2018, onwards you must fill in both ‘Part 2’ and ‘Part 3’.

Find detailed guidance regarding this form in chapter 4 of the Pensions Tax Manual.

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.

Published 22 July 2014
Last updated 6 March 2018 + show all updates
  1. 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.
  2. The return address and contact number have been updated.
  3. First published.