Form P53 is HMRC's claim for a tax refund when you've taken a small pension lump sum, such as a small pot of up to £10,000 or a trivial commutation lump sum, and too much tax was taken off it. You estimate your other income for the tax year, attach parts 2 and 3 of the P45 your pension provider gave you, and post it to HMRC, which works out the repayment.
It's a separate form from the better-known P55 and P53Z because the type of pension payment matters to HMRC. Everything below comes from the P53 form, HMRC's pension refund guidance and the GOV.UK pages on tax on your pension, as of October 2026.
What counts as a small pension lump sum
| Type | Limit | Tax |
|---|---|---|
| Small pot lump sum | A pension worth up to £10,000 taken in one go; up to 3 from different personal pensions, unlimited from different workplace pensions | 25% tax-free if you hadn't already accessed that pension |
| Trivial commutation lump sum | All your private pensions worth £30,000 or less, from certain types of pension | 25% tax-free if you hadn't already accessed it; all taxable if you had |
A trivial commutation over £30,000 is an unauthorised payment, which can be taxed at up to 55%. So the limit isn't a detail; check it before you ask for the cash.
P53, P53Z or P50Z?
| Form | Use it when |
|---|---|
| P53 | You've taken a small pension lump sum |
| P53Z | You've flexibly accessed all of your pension |
| P50Z | You've stopped work and flexibly accessed all of your pension |
| P55 | You've flexibly accessed only part of your pension and won't take regular payments |
HMRC warns that using the wrong form can delay your refund, so match the form to the payment, not to the fact that you've retired. Its online check-how-to-claim tool asks which payment you've had and points you to the right route.
Why the refund can be large
You don't usually pay tax if your total income for the year is below your Personal Allowance, usually £12,570 as of October 2026. Someone with a modest State Pension who cashes in a small pot can find tax taken from the lump sum even though their income for the year is under that figure, which is exactly what the P53 is there to put right.
Who shouldn't use P53
If you're not UK resident for tax purposes, you don't need this form; HMRC points you to its guidance on residence instead. And if your only income change is that you stopped working, without any pension lump sum, the general P50 claim may be the one you need. Your P45 from the pension provider is still the key document either way.
Filling in the P53
- Answer questions 1 to 10 about you, including your National Insurance number and the tax year you're claiming for.
- Give your expected pay from any employment and self-employment profits for that tax year.
- Enter your expected UK pension income and the taxable part of the lump sum, which is shown on part 1a of the P45 your provider gave you.
- Add taxable state benefits, such as State Pension, taxed and untaxed interest, dividends and other income, using best estimates if you don't know final figures.
- Use whole numbers, rounded down to the nearest pound.
- Sign and date the declaration and attach parts 2 and 3 of your original P45s.
Why the estimates matter: HMRC can only work out a refund mid-year by projecting your total income for the year. It then checks again at the end of the tax year and contacts you if the amount was different, so keep a copy of the form until those checks are complete.
Where the tax-free part goes
If the small pot came from a pension you hadn't touched before, a quarter of it should have been paid tax-free and only the rest taxed. If you'd already accessed that pension, the whole lump sum is taxable. The tax-free lump sum doesn't affect your Personal Allowance, so the refund question is only about how much tax was taken from the taxable part compared with the tax due on your income for the year.
If the lump sum came from more than one pension, GOV.UK sets extra conditions for trivial commutation, including taking all of it within 12 months of the first payment, so check each provider's paperwork rather than assuming they add up.
Claiming for someone else
A claim can be made on behalf of someone who's mentally incapacitated or who's given you power to act for them. It should be made by someone the courts have authorised, a Department for Work and Pensions appointee, or an attorney under an ordinary or general power of attorney. Whoever fills it in, the person signing is responsible for the entries.
The rules for cashing in a small pot are covered separately in our guide to small pension pots.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
After you post it
HMRC works out any repayment and pays it by Faster Payments into a bank account in your name or your nominee's. If a paid tax adviser fills in the form, you're still responsible for what it says and must sign it yourself.
Your next P60 from the pension provider will show the tax deducted for the year, which is a useful cross-check against HMRC's final figure.
The verdict
If you've cashed in a small pension and the tax taken looks too high, claim on P53 rather than waiting for the year-end. Get the form right first: P53 for a small pot or trivial commutation, P53Z or P50Z if you've emptied a flexible pot. Estimate the rest of your income honestly, attach your P45 parts, and keep copies.
If you took a flexible payment rather than a small lump sum, our flexible pension payment refund guide covers the right form.
Frequently asked questions
What is a P53 form?
It's HMRC's form to claim a tax refund when you've taken a small pension lump sum, such as a small pot or trivial commutation payment.
What is a small pot lump sum?
A pension worth up to £10,000 taken in one go; you can take up to 3 from personal pensions and unlimited small pots from different workplace pensions.
What is the difference between P53 and P53Z?
P53 is for a small pension lump sum; P53Z is for when you've flexibly accessed all of your pension.
What do I attach to a P53?
Parts 2 and 3 of your original P45s, which your pension provider should have given you.
Can non-residents use form P53?
No. If you're not a UK resident for tax purposes you don't need to complete this form.
