Guidance

Claim back tax on a flexibly accessed pension overpayment (P55)

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.

From:
HM Revenue & Customs
Published
20 September 2023
Last updated
6 April 2025 바카라 사이트� See all updates

If you바카라 사이트檝e paid too much Income Tax on a flexibly accessed pension payment you can claim a refund if all of the following apply:

  • 测辞耻바카라 사이트檝别听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 you바카라 사이트檙e not a UK resident for tax purposes, you do not need to fill in this form. You can check聽how to make a claim under a double taxation agreement.

If you바카라 사이트檝e:

Before you start

We바카라 사이트檒l 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).

You should:

  • 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

We바카라 사이트檒l 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 we바카라 사이트檝e completed these checks.

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
  • you바카라 사이트檒l still need to pay any balancing payments owed and payments on account when due 바카라 사이트� you can ask us to use your repayment to lower your payments on account
  • include any repayment you바카라 사이트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 you바카라 사이트檝e got PAYE (Pay As You Earn) and Self Assessment income, we바카라 사이트檒l not include any Self Assessment income in calculating your repayment, unless you ask us to do so.

Information you바카라 사이트檒l need to claim

For the tax year you바카라 사이트檙e claiming for, you바카라 사이트檒l need to tell us:

  • the name, address and PAYE reference of your employer 바카라 사이트� if you expect to receive income from paid employment
  • the name, address and PAYE reference of your pension provider

For the same year, you바카라 사이트檒l 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 바카라 사이트� if there are any
  • taxed and untaxed interest on UK savings and investment income
  • taxable state benefits 바카라 사이트� such as Employment and Support Allowance, Carer바카라 사이트檚 Allowance, Incapacity Benefit, Jobseeker바카라 사이트檚 Allowance, State Pension
  • dividends income from UK companies
  • any other income 바카라 사이트� including property, trusts, commissions
  • Gift Aid payments
  • any other income

If you바카라 사이트檙e not sure of the amount of taxable benefit that you바카라 사이트檙e going to receive, you can ask your employer for an estimate of the amount for the tax year.

If you바카라 사이트檙e an older person on low income, you can call the independent charity聽聽for free tax advice.

Claim online

To use the online service, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you cannot sign in

You can use our interactive guidance to fill in the form, then post it to HMRC.

You바카라 사이트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 it to HMRC.

If you do not wish to start your claim online


PDF, 269 KB, 9 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

  1. Print the form.

  2. Fill it in by hand.

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

What happens next

We바카라 사이트檒l work out any repayment due to you. We바카라 사이트檒l make the repayment by Faster Payments into a bank account held in your name or your nominee바카라 사이트檚.

At the end of the tax year we바카라 사이트檒l check again to make sure we바카라 사이트檝e refunded the correct amount and will contact you if this is different.

Find out when you can expect to receive a reply from HMRC to a query or request you바카라 사이트檝e made.

Updates to this page

Published 20 September 2023
Last updated 6 April 2025 show all updates

  1. The P55 form has been updated for the 2024 to 2025 tax year.

  2. The P55 form has been updated for the 2023 to 2024 tax year.

  3. Information about if you can claim a refund has been amended to confirm the 3 requirements.

  4. The planned downtime for our interactive guidance that started at 2pm on Friday 6 October 2023 will now end at 3pm on Friday 13 October 2023. We apologise for any inconvenience this may cause.

  5. Due to planned downtime, our interactive guidance will be unavailable from 2pm on Friday 6 October 2023 to 10am on Tuesday 10 October 2023.

  6. Added translation

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