Form

Pension schemes: registration for Income Tax repayments (APSS146)

Use form APSS146 to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.

From:
HM Revenue & Customs
Published
7 July 2014
Last updated
7 June 2019 — See all updates

Documents

Registration for Income Tax repayments (APSS146)

Ref: APSS146

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS146&template=APSS146.xdp

Registration for Income Tax repayments - specimen signatures (APSS146 - insert)

Ref: APSS146 - insert

PDF, 171 KB, 2 pages

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Details

Use form APSS146 if you want to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.

You should also use the form to advise HMRC of changes to the:

  • scheme bank account
  • legal owner details

If more than one legal owner is named on the form APSS146 you’ll need to print off and complete the ‘Registration for Income Tax repayments - specimen signatures APSS146 – insert’ form, and send it to the address shown on the form.

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

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Registered Pension Scheme Repayments Third Party Authority (APSS 146A)
Use form APPS 146A if a registered Pension scheme wants to use a third party to submit repayment requests on its behalf.

Registered pension scheme repayments specimen signatures (APSS 146B)
Use form APPS 146B to complete specimen signatures of those authorised to make repayment requests for a registered pension scheme.

Published 7 July 2014
Last updated 7 June 2019 + show all updates

  1. The address to send the form APSS 146 to has been updated.

  2. The APSS146 form has been updated to allow multiple legal owner details, and a new 'APSS146 - insert' form has been added to allow multiple legal owner specimen signatures.

  3. First published.

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