P53: Claim a tax refund when you've taken a small pension lump sum
Form P53 is the HMRC claim you make when a trivial commutation or small pension lump sum has been taxed too heavily and you want the overpaid Income Tax back in the current tax year.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is P53?
P53 is used to reclaim Income Tax when you have taken all of your pension as cash under trivial commutation, or taken a small pension as a lump sum. Pension providers often tax these payments on an emergency code, which can take far more tax than you actually owe, and P53 asks HMRC to work out the correct figure and repay the difference.
The form asks for your National Insurance number, details of the lump sum and the tax deducted, and an estimate of all your other income for the tax year, including employment, other pensions, taxable benefits, property, savings, dividends and foreign income. HMRC needs parts 2 and 3 of the P45 issued by the pension provider before it can deal with the claim.
Who files P53?
- People who have taken all of a small pension pot as cash under trivial commutation rules
- People who have received a small pension as a one off lump sum taxed at emergency rates
- Anyone whose pension provider cannot make the tax refund themselves
- People who are not in Self Assessment and so cannot reclaim the tax on a tax return
How to fill out P53
- Gather your National Insurance number, parts 2 and 3 of the P45 from the pension payment, and figures for the rest of your income this tax year.
- Enter your personal details and confirm which type of lump sum you received.
- Enter the gross lump sum and the tax deducted exactly as shown on the P45.
- Estimate your other income for the whole tax year so HMRC can work out the right tax and any repayment.
- Sign and date the declaration, then post the form with parts 2 and 3 of your P45 to Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Get P53
HMRC publishes P53 as a flat PDF with no built-in form fields, so there is no quick-fill form here. Open it in the editor to type directly onto the pages, tick boxes and sign, or download the official blank and complete it in your PDF reader or by hand.
Frequently asked questions
Should I use P53 or P53Z?
Use P53 for a trivial commutation payment or a small pension taken as a lump sum. Use P53Z instead if you flexibly accessed all of your pension pot or received a serious ill health lump sum. Picking the wrong form delays the repayment.
Do I have to send my P45?
Yes. HMRC states it cannot deal with the claim without parts 2 and 3 of the P45 issued with the pension payment, so send them with the completed form.
Can I claim online instead?
HMRC also offers a digital version of this claim if you can sign in with a Government Gateway account. The online service does not let you save your progress, so have your figures ready before you start.