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Flexibly accessed pension payment: repayment claim
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P55 in short
The P55 is HMRC's form to claim back tax when you have taken part of your pension pot as a flexible payment and will not be taking regular payments. Pension providers often use emergency tax on these payments, so too much tax can be taken. You can claim online, or print the P55, fill it in by hand and post it if you cannot claim online.
| Issued by | HM Revenue and Customs (HMRC) |
|---|---|
| Current version | Rev. April 2025 (checked 2026-10-25) |
| Who fills it in | UK residents for tax purposes who have flexibly accessed their pension, have only taken part of their pension pot, will not be taking regular payments, and whose pension provider cannot make the refund. The form says people who are not UK resident for tax purposes should not use it. A court-appointed person, a Department for Work and Pensions appointee or an attorney under a power of attorney can claim for someone else. |
| Who receives it | HM Revenue and Customs, Pay As You Earn. |
| Where to send it | Pay As You Earn, HM Revenue and Customs, BX9 1AS. HMRC says to use the online checker first to see how to claim; claiming online needs you to sign in. |
| Official links | Official page · Official PDF · Official instructions |
What changed
On 1 October 2026 gov.uk published a new page, 'Claim a tax refund on your pension by post', which lists the P55 and the other pension refund forms as printable PDFs. The page says to print the relevant form, fill it in by hand and post it if you cannot claim online. The old P55 guidance page now redirects to 'Check how to claim a tax refund on your pension'. The PDF itself is dated HMRC 04/25.
How to fill out P55, line by line
| Questions 1 to 9 | About you Title, name, address, phone number, best time to contact you, date of birth, National Insurance number and your employer's PAYE reference if you have one. The form says to fill in questions 1 to 9, then any other questions that apply to you. |
| Question 10 | Employment income Your expected pay from all jobs for the tax year (6 April to 5 April) in which you took the pension payment, before tax, listed by employer, plus an estimate of any taxable benefits such as a company car. |
| Questions 11 and 12 | Self-employment income Only your expected profits from self-employment, before tax. |
| Question 13 | UK pension income and flexible payments Each pension payer's name and address and the full pension income you expect before tax. Then the pension company, taxable lump sum and tax deducted for each flexible payment. Do not include any tax-free part; the taxable amount is on your provider's letter or payment slip. |
| Question 14 | Taxable state benefits Each taxable benefit, such as State Pension, Jobseeker's Allowance or taxable Carer's Allowance, and the amount you expect for the year. Multiply your regular payment by the number of payments you expect. |
| Questions 15 to 21 | Savings interest and dividends Taxed and untaxed interest on UK savings, and dividends from UK companies. Do not include tax-exempt products such as ISAs. For joint accounts, enter only your share. |
| Question 22 | Any other income Income from property, trusts, commissions, tips, foreign income, profits from UK life insurance policies and anything not entered elsewhere, with a separate entry for each type. |
| Questions 23 to 25 | Gift Aid payments Total Gift Aid payments you expect to make in the tax year, and how much of that is one-off payments. |
| Questions 26 to 36 | How we'll make your repayment Choose a repayment to you or a nominee, and give the UK bank or building society account name, sort code and account number. If you do not have a UK account, you can use a nominee's UK account. |
| Page 8 | Declaration Full name, signature, date and daytime phone number. Self Assessment customers tick to confirm they will declare any repayment on their next return. If signing for someone else, say in what capacity, such as attorney or executor. |
Common mistakes to avoid
- Using the P55 when you have taken your whole pension pot. HMRC has other forms for that: P53Z, or P50Z if you have also stopped work.
- Using the P55 for a small pension lump sum. HMRC lists the P53 for that, and P55(DB) for a flexibly accessed death benefit payment. HMRC says using the wrong form may delay your refund.
- Filling it in when you are not UK resident for tax purposes. The form says not to, and points to the taxed twice guidance instead.
- Leaving out other income for the year. HMRC uses your expected income for the whole tax year to work out the refund, so give your best estimates.
- Including the tax-free part of a pension payment. Only enter the taxable lump sum shown by your provider.
- Entering pence. The form says to use whole numbers, rounded down to the nearest pound.
- Forgetting to sign and date the declaration on page 8.
- Typing into the PDF and expecting it to save. The gov.uk page says to print the form and fill it in by hand.
Questions about P55
Can I claim online instead of using the P55?
Yes. HMRC's 'Check how to claim a tax refund on your pension' tool tells you how to claim for your type of payment. To claim online you need to sign in, and you can create sign in details if you do not have them. The P55 by post is for people who cannot claim online.
Which form do I need: P55, P53Z or P50Z?
Based on HMRC's form titles: P55 if you took part of your pension pot flexibly. P53Z if you have flexibly accessed all of your pension. P50Z if you have stopped work and flexibly accessed all of your pension. P53 for a small pension lump sum.
Why was so much tax taken from my pension payment?
The form exists for cases where you have taken a one-off flexible payment and the pension body cannot refund the tax itself. HMRC works out the right amount using your expected income for the whole tax year.
I fill in a Self Assessment return. Can I still use the P55?
Yes, but the form says to include any repayment on your next Self Assessment return, and that you still need to pay any balancing payments and payments on account when due. You can ask HMRC to use the repayment to reduce your payments on account.
How will HMRC pay my refund?
HMRC says it pays by Faster Payments into a bank account in your name or your nominee's name. At the end of the tax year it checks again and contacts you if the amount is different.
Can I claim for someone else?
The form says claims can be made by a person authorised by the courts to look after the affairs of a mentally incapacitated adult, a Department for Work and Pensions appointee, or an attorney under an ordinary or general power of attorney. Say in what capacity you are signing.
Related forms
Tools for this form
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.
- https://www.gov.uk/guidance/claim-a-tax-refund-on-your-pension-by-post
- https://assets.publishing.service.gov.uk/media/6aba7fd28cb3c0580e5012b3/P55_2025.pdf
- https://www.gov.uk/claim-pension-tax-refund
- https://www.gov.uk/tax-on-pension
- https://www.gov.uk/help/terms-conditions
- https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/