P55 repayment claim form for tax year 2021-22
25 May 2021
The new P55 repayment claim form has been published by HMRC for use for tax year 2021-22.
This form should be utilised to claim tax back from HMRC where:
- An individual has flexibly accessed their pension
- An individual has taken only part of their pension pot and will not be taking regular payments
- The pension body is unable to make a tax refund
To make a claim, individuals can use the online form, complete the form on-screen and print and post to HMRC, or print off the form, complete by hand and post to HMRC.
To submit a claim online, there is the requirement of having a Government Gateway user ID and password. Where there is no user ID, one can be created at the point of claiming.
If an individual has taken all of their pension pot, they must use form P50Z or form P53Z.
The form should be completed with information regarding any other income that an individual may expect to receive during the tax year to ensure that HMRC repays the correct amount of tax. Where final figures are unknown, the most accurate estimates should be used.
HMRC will conduct checks at the end of the tax year and make contact where amounts are different. Individuals should retain pay and tax records. Older people who are on a low income can contact the independent charity Tax Help for Older People if they require free tax advice.
Where individuals are not UK residents for tax purposes, there is no requirement to complete the form. They can either:
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