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You can claim back tax we owe you on a recent pension flexibility payment if you鈥檝e emptied your pension pot and the following apply:

• you鈥檝e stopped work and do not expect to go back to work
• you鈥檝e flexibly accessed your whole pension and have a P45 from your pension provider
• 测辞耻鈥檙别 not claiming a taxable state benefit

You can also claim if you鈥檝e:

• retired permanently and 测辞耻鈥檙别 not getting a pension from your old employer
• returned to full-time study and 测辞耻鈥檙别 not receiving any income

Before you start

Only send this form when 4 weeks have passed since you stopped work or finished your pension.

When you should not use this form

Do not complete this form if:

• 测辞耻鈥檙别 unemployed and expect to start a new job within 4 weeks 鈥� hand your new employer parts 2 and 3 of your P45 and they鈥檒l make any repayment due to you through your salary

• 测辞耻鈥檙别 claiming a taxable state benefit 鈥� wait until after the next 5 April, or until your benefit claim ends (if this is sooner) and Jobcentre Plus will send you a repayment

• the pension flexibility payment has not emptied your pension pot 鈥� use form P55

• you鈥檝e received a serious ill health lump sum, or have flexibly accessed all of your pension and have other income 鈥� use form P53Z

• you鈥檝e had a one-off lump sum pension payment 鈥� use form P53 for trivial commutation or small pots

If you fill in a Self Assessment tax return

If you fill in a 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鈥檒l still need to pay any balancing payments owed and payments on account when due 鈥� you can ask us to use your repayment to lower your payments on account
• include any repayment you鈥檝e 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鈥檝e got Pay As You Earn (PAYE) and Self Assessment income, we will not include any Self Assessment income in calculating your repayment, unless you ask us to do so.

Claim online

The quickest way to claim is online. You鈥檒l need to sign in to use this service. If you do not already have sign in details, you鈥檒l be able to create them.

Complete this form online if you cannot sign in

To use this form, you鈥檒l need to:

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. .

3. Print the form.

4. Sign the declaration.

5. Post to HMRC (the address is at the end of the form).

If you do not wish to start your claim online

1. Print the form.

2. Complete the form.

3. Post it to HMRC (the address is at the end of the form).

What happens next

Once we have received your completed claim, we will confirm if you are owed a refund or contact you if we need more information.

It may take 14 days to get a reply. You should not contact us during that period to check on progress.

If you do not have a bank or building society account, tell us the name and address of someone who does, so we can make the payment to them.

We will send a payable order to you or your nominee.

Information you鈥檒l need to claim

You鈥檒l need:

• your National Insurance number
• your employer PAYE reference number 鈥� if you have it
• parts 2 and 3 of your P45 鈥� if you do not have this, tell us why (for example, you may be retired, or a UK crown servant employed abroad)

You鈥檒l also need to confirm:

• the amount of pension flexibility payment and amount of tax deducted from it
• details of any income you鈥檝e received since you stopped working and any tax paid
• details of any state benefits you have received since the start of the tax year
• if you have parts 2 and 3 of your P45, the amounts of pay you received and tax you paid
• your payment details, or your nominee鈥檚, if you are due a refund