How to claim a refund in the current tax year on an overpayment of tax when you've flexibly accessed part of your pension pot.
If you’ve paid too much Income Tax on a flexibly accessed pension payment you can claim a refund if all of the following apply:
- you’ve flexibly accessed your pension pot but not emptied it
- you will not be taking regular or flexible payments before the end of the tax year
- the pension body is unable to make a tax refund
If you’re not a UK resident for tax purposes, you do not need to fill in this form. You can check how to make a claim under a double taxation agreement.
Before you start
We’ll need to know about income you expect to receive in the tax year you got your flexibly accessed pension payment (6 April to 5 April).
tell us about any other income you expect to get
use estimated figures if you do not have final figures
use whole numbers rounded down to the nearest pound
We’ll make checks at the end of the tax year and contact you if the amount is different.
Keep any paperwork relating to your claim until we’ve completed these checks.
If you fill in a Self Assessment tax return
If you fill in a Self Assessment (SA) tax return:
- do not include any estimated Self Assessment income in this claim, unless you want us to include this in calculating your repayment
- you’ll still need to pay any balancing payments owed and payments on account when due — you can ask us to use your repayment to lower your payments on account
- include any repayment you’ve received on your next Self Assessment tax return
- you must let us know when you no longer need to complete a Self Assessment tax return
If you’ve got Pay As You Earn (PAYE) and Self Assessment income, we’ll not include any Self Assessment income in calculating your repayment, unless you ask us to do so.
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
Complete this form online if you cannot sign in
You can use our interactive guidance. You’ll need to:
Print the form.
Sign the declaration.
Post it to HMRC.
If you do not wish to start your claim online
Print the form.
Fill it in by hand.
Post it to HMRC (the address is at the end of the form).
What happens next
We’ll work out any repayment due to you. We’ll make the repayment by Faster Payments into a bank account held in your name or your nominee’s.
At the end of the tax year we’ll check again to make sure we’ve refunded the correct amount and will contact you if this is different.
Information you’ll need to claim
For the tax year you’re claiming for, you’ll need to tell us:
- the name, address and PAYE reference of your employer — if you expect to receive income from paid employment
- the name, address and PAYE reference of your pension provider
For the same year, you’ll need to tell us how much you expect to received from:
- employment income
- taxable benefits from your employer
- any UK pension income
- any pension flexibility lump sum payments
- self-employment profits made — if there are any
- taxed and untaxed interest on UK savings and investment income
- taxable state benefits — such as Employment and Support Allowance, Carer’s Allowance, Incapacity Benefit, Jobseeker’s Allowance, State Pension
- dividends income from UK companies
- any other income — including property, trusts, commissions
- Gift Aid payments
- any other income
If you’re not sure of the amount of taxable benefit that you’re going to receive, you can ask your employer for an estimate of the amount for the tax year.
If you’re an older person on low income, you can call the independent charity Tax Help for Older People for free tax advice.