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.
Ref: APSS 105 PDF, 173KB, 2 pages
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Use form APSS 105 if you’re a pension scheme administrator to make an interim claim for recovery of tax deducted by individuals.
Find detailed guidance regarding this form in chapter 4 of the Pensions Tax Manual.
Related forms and guidance
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.