Form

Make an annual claim for relief at source on pension contributions (APSS106)

If you're a pension scheme administrator, use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
11 December 2020 — See all updates

Documents

APSS 106 - for annual claim periods 2018 to 2019 and onwards

PDF, 277 KB, 4 pages

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APSS 106 – for annual claim periods 2017 to 2018 and earlier

Ref: APSS106

PDF, 233 KB, 3 pages

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Details

Use form APSS 106 if you’re a pension scheme administrator to make an annual claim for recovery of tax deducted by individuals.

If HMRC has repaid your interim repayment claims

If you’re making a claim for a tax year in which HMRC has repaid your interim claims, your form must:

  • reach us by 5 October following the end of that tax year
  • account for all payments made for that tax year (including excess relief payments on interim claims)

If you did not make an interim repayment claim

You can submit your form at any time within 6 tax years after the end of that tax year.

If you discover a mistake on an annual claim

If you find an error in a claim you’ve already made, submit a supplementary annual claim using a new APSS 106 to account for this.

You can download this form, fill it in and send it to HMRC using the address on the form.

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

Making a claim

Claims ending on or before 5 April 2018 and earlier

Use APSS 106 for annual claim periods 2017 to 2018 and earlier.

Claims for 6 April 2018 to 5 April 2019

Use APSS 106 for annual claim periods 2018 to 2019. You do not need to complete Part 4.

Claims from 6 April 2019

Use APSS 106 for annual claim periods 2019 to 2020 and onwards, and fill in all parts of this form.

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

Detailed guidance on relief at source can be found in PTM044220 of the Pensions Tax Manual.

Updates to this page

Published 4 April 2014
Last updated 11 December 2020 + show all updates

  1. The latest version of form APSS 106 - for annual claim periods 2018 to 2019 and onwards has been added.

  2. Updates to explain when to submit the APSS106 form

  3. Guidance about the current process for dealing with relief at source returns and claims has been updated.

  4. The latest version of this form has been added.

  5. A new version of the APSS 106 to be used if you’re making a claim for the 2018 to 2019 tax year onwards has been added along with some explanatory text.

  6. Updated to explain that the form should reach HMRC by no later than 5 October following the end of the relevant tax year.

  7. New versions of both APSS 106 forms uploaded.

  8. A different version of the APSS 106 is to be used if you’re making a claim for the 2018 to 2019 tax year onwards. The address on the APSS 106 for earlier tax years has been amended.

  9. The return address and contact number have been updated.

  10. First published.

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