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Claim Tax Back on a Small Pension Lump Sum: Claiming back tax paid on a lump sum (P53)
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P53 in short
Form P53 is HMRC's postal form to claim back tax paid on a small pension lump sum, such as a trivial commutation or small pot payment. The form asks for your other expected income for the tax year so HMRC can work out the right amount to repay. gov.uk says to check first whether you can claim online.
| Issued by | HM Revenue and Customs (HMRC) |
|---|---|
| Current version | P53 HMRC 06/22 (checked 2026-10-25) |
| Who fills it in | UK residents who have taken a small pension lump sum and think too much tax was taken. The form says non-UK residents do not need to complete it. It can be filled in on behalf of someone else by a court-appointed deputy, a DWP appointee or an attorney. |
| Who receives it | HM Revenue and Customs (HMRC), Pay As You Earn. |
| Where to send it | Pay As You Earn, HM Revenue and Customs, BX9 1AS. Send it with parts 2 and 3 of the original P45 from your pension provider. |
| Official links | Official page · Official PDF |
What changed
The form is still dated 06/22. On 1 October 2026 gov.uk moved the printable pension refund forms (P50Z, P53, P53Z, P55 and others) onto a single page, 'Claim a tax refund on your pension by post', with an online tool to check which form to use.
How to fill out P53, line by line
| Questions 1 to 10 | About you Name, address, phone, date of birth, National Insurance number, employer PAYE reference and the tax year you are claiming for. The form says to fill in all of these. |
| Questions 11 to 13 | Employment and self-employment income Expected pay from each employer for the whole tax year, before tax, plus any taxable benefits such as a company car. Then any self-employment profits. |
| Question 14 | UK pension income Other UK pensions you expect in the year, before tax, and the taxable part of the small lump sum shown on part 1a of the P45 from your pension provider. |
| Question 15 | Taxable state benefits For example State Pension, Jobseeker's Allowance or taxable Carer's Allowance. Multiply the regular payment by the number of payments you expect in the tax year. |
| Questions 16 to 23 | Savings, dividends and other income Taxed and untaxed interest, dividends, and other income such as property, trusts, tips or foreign income. Only enter your share of joint accounts. ISAs are not included. |
| Questions 24 to 29 | Gift Aid and pension contributions Gift Aid payments you expect to make and payments into pension plans that are not taken from your pay before tax. |
| Questions 30 to 33 | How we'll make your repayment HMRC sends a cheque to you or to a nominee. Repayments cannot be made by Bacs. |
| Declaration | Signature Full name, signature, date and daytime phone. If you sign for someone else, give the capacity, such as Power of Attorney or Receiver. |
Common mistakes to avoid
- Not attaching parts 2 and 3 of the original P45. The form says HMRC cannot deal with the claim without them.
- Leaving out other income for the year. HMRC needs estimates of all expected income to work out the refund.
- Using pence. The form says use whole numbers, rounded down to the nearest pound.
- Using the P53 when you have flexibly accessed all of your pension. gov.uk lists P53Z or P50Z for those cases.
- Completing the form when you are not UK resident for tax purposes.
- Not signing and dating the declaration.
Questions about P53
Can I claim online instead of using the P53?
gov.uk offers an online tool to check how to claim a tax refund on your pension. If you cannot claim online, you print the right form, fill it in by hand and post it.
What is the difference between P53 and P53Z?
gov.uk describes the P53 as for when you have taken a small pension lump sum, and the P53Z as for when you have flexibly accessed all of your pension.
What if I do not have my P45?
The form says to ask your pension provider for duplicate details before sending the P53. If you later find the original, do not give parts 2 and 3 to a new employer or pension provider.
How will I get the refund?
HMRC sends a cheque to you or to your nominee. It can only be paid into an account in your name or your nominee's name.
Can someone fill it in for me?
Yes, but you are still responsible for the entries and must sign. A claim on someone's behalf can be made by a court-appointed person, a DWP appointee or an attorney.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the HM Revenue and Customs or any government agency. This page is general information, not legal or tax advice.