How do I claim any tax back?
This section looks at what to do if you have paid too much tax on your pension income and what the time limits are for making a claim for a refund of the overpayment.
Together with a P800 tax calculation, HM Revenue & Customs (HMRC) may send you a tax repayment automatically after the end of the tax year. It is important that you check the repayment is correct. You might not need to claim a refund of tax.
How do I claim a refund for the current tax year?
If you receive employment income or pension income and pay tax through the Pay As You Earn (PAYE) system you may sometimes pay too much tax. There are various reasons for this. One particular reason as a pensioner is the use of an emergency tax code if you take money flexibly out of your pension – see our separate guidance on flexible pensions for more information.
There is more information on what to do if you think you have overpaid tax through PAYE in the current tax year in the tax basics section.
This includes detail on the information you need to gather together before contacting HMRC and what records you should keep.
If you have paid too much tax through your pension and the end of the tax year in which you overpaid tax has already passed you can make a claim for a refund by contacting HMRC.
There is more information on how to do this in the tax basics section.
How do I claim back overpaid tax on purchased life annuity income?
We explain purchased life annuities in the page 'how is my tax collected?'.
Each year you will receive a statement showing the total sum paid to you showing the capital amount (non-taxable), the income amount (taxable) and the tax deducted.
If your total taxable income is less than your personal allowance, you can ask to receive your purchased life annuity income free of tax.
To make a claim for a refund of tax overpaid on a purchased life annuity, you should follow the guidance in the tax basics section on how to claim tax back on savings income.
The time limits for claiming back overpaid tax are set out in the tax basics section.
What can I do if I am too late to make a claim for repayment?
There is information on what to do if you are too late to claim a repayment according to the normal time limits in the tax basics section.
Where can I find more information and examples?
There is more information on how to claim a refund of tax in the tax basics section of this website:
If you have overpaid tax because you have taken cash or a lump sum flexibly from your pension, look at our separate guidance on flexible pensions.
If you have overpaid tax and you have taken a lump sum from a defined benefit scheme (sometimes known as ‘trivial commutation’), look at our separate guidance on trivial commutation.