UK Pension Tax Relief: Annual Claim Guide

June 8, 2026 · WOWERI

If you're a pension scheme administrator, you need to make an annual claim for tax relief on pension contributions. We'll guide you through the process. As a pension scheme administrator in the UK, you must file an annual claim for tax relief on pension contributions.

Introduction

If you're a pension scheme administrator in the UK, you must file an annual claim for tax relief on pension contributions. This is done using form APSS 106, which is available on the UK government's website.

How to File a Claim

To file a claim, follow these steps:

• Download form APSS 106 from the UK government's website
• Complete the form, providing the required information about the pension scheme and the amount of tax to be reclaimed
• Submit the completed form to the relevant tax authority

Filing Deadline

The deadline for filing a claim for tax relief on pension contributions varies depending on the type of pension scheme and other factors. We recommend checking the UK government's website for the most up-to-date information on filing deadlines.

Source: gov.uk