Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
Use form APSS 105 to make an interim claim for recovery of tax deducted by individuals.
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Use form APSS 105 if you’re a pension scheme administrator to:
- make an interim claim for recovery of tax deducted by individuals
- tell us about any excess relief that you’ve claimed
You must tell us about any excess relief and repay this to HMRC within 90 days from when you first discovered that you made an excessive claim for relief.
If you’re telling us about excess relief that you’ve claimed, you can use a template to give us details in accordance with Regulation 10(5) of The Registered Pension Schemes (Relief at Source) Regulations 2005 (Statutory Instrument 2005 No 3448).
Find more information about this form in chapter 4 of the Pensions Tax Manual.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Pension schemes: registered pension schemes relief at source annual claims (APSS 106)
Use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.
Last updated 8 April 2019 + show all updates
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The latest version of this form has been attached.
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New version of APSS 105 form attached.
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New version of APSS 105 form attached.
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Form updated on how and when scheme administrators should tell HMRC about excess relief for individuals, and information added about contributions made by Scottish taxpayer members.
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The return address and contact number have been updated.
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First published.