Form: Income Tax: repayment claim when small pension taken as a lump sum (P53)/(P53Z)

Updated: Welsh forms have been updated to reflect the 2017 to 2018 tax year

To claim a tax refund on a small pension lump sum you’ve had you can:

  • use the online service (sign-in or set up a Government Gateway account)
  • fill in a form on-screen, print and post it to HM Revenue and Customs
  • print off and fill in a form by hand

From 16 September 2016 individuals in receipt of serious ill health lump sums should use form P53Z to reclaim, in year, any overpaid tax on these lump sums.

If you’re reclaiming tax because you’ve flexibly accessed your pension pot use P53Z. This only applies if you’ve emptied your pension pot.

If you’ve only used part of your pension pot, or if you’re not working or receiving benefits, you’ll need to use form P55 or form P50Z.

Use this form to claim back any tax we owe you on a small pension lump sum where you’ve had either a:

  • trivial commutation of a pension fund (from April 2015 this only applies to small Defined Benefit schemes such as Final Salary or Career Average)
  • small pension taken as a lump sum

Don’t use this form if you have a Pension Flexibility payment and would like to claim a refund of overpaid tax.

So that we can make sure we repay the right amount of tax to you, please fill in this form with details of any other income that you expect to get during the tax year. If you don’t know the final figures, enter the most accurate estimates you can. Please 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. We recommend that you keep this paperwork until these checks are done.

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Related forms and guidance

Flexibly accessed pension payment: repayment claim (P55)
Use form P55 to reclaim an overpayment of tax when you have flexibly accessed your pension pot, but not emptied it.

Claim for repayment of tax when you have stopped working: flexibly accessed pension (P50Z)
Use form P50Z if you don’t receive employment income, Job Seeker’s Allowance, taxable Incapacity Benefit, Employment and Support Allowance or Carer’s Allowance.

Source: HMRC