P53Z is the HMRC repayment claim for tax taken from a pension lump sum when you've flexibly accessed all of your pension pot, or received a serious ill-health, pension commencement excess or stand-alone lump sum. It's for people who still have other income in the year, such as a job. If you've stopped work and emptied a flexible pot, the form is P50Z instead.
This guide follows the P53Z form (HMRC 04/25) and GOV.UK's guidance on claiming a pension tax refund by post, updated in October 2026, as of October 2026.
Picking P53Z out of six similar forms
GOV.UK lists a family of pension refund forms and warns that using the wrong one can delay your refund. The difference is what kind of payment you had and whether you're still working.
| Form | Use it when |
|---|---|
| P53Z | You've flexibly accessed all of your pension |
| P50Z | You've stopped work and flexibly accessed all of your pension |
| P53 | You've taken a small pension lump sum |
| P55 | You're claiming back tax on a flexibly accessed pension overpayment |
| P53Z(DB) and P50Z(DB) | A pension death benefit lump sum, if you're still working or have stopped |
So P53Z sits between the two better-known forms: P55 for a partial withdrawal, and P50 and P50Z for people who've left work.
Who shouldn't use it
The form says that if you're not a UK resident for tax purposes, you don't need it. HMRC points non-residents to its taxed-twice guidance instead.
Why it asks about your whole year
HMRC works out the repayment on your expected income for the whole tax year you received the lump sum, 6 April to 5 April. That's why most of the nine pages are about your other income. If you don't know the final figures, the form says to enter your most accurate estimates.
- Questions 1 to 9: your details, National Insurance number and employer PAYE reference.
- Question 10: pay from every job before tax, plus an estimate of taxable benefits such as a company car.
- Questions 11 and 12: self-employment profits only, after expenses.
- Question 13: other UK pensions, and the taxable part of the flexible payment from Part 1A of the P45.
- Question 14: taxable state benefits, including the State Pension and any deferred State Pension lump sum.
- Questions 15 to 22: taxed and untaxed savings interest, dividends and any other income.
- Questions 23 to 25: Gift Aid payments, regular and one-off.
Use whole pounds, rounded down. For a joint account you enter only your share, usually 50%. Tax-free products such as ISAs stay off the form.
The tax-free part stays out
Only the taxable part of a payment goes on the P53Z. The form says a lump sum death benefit, serious ill-health lump sum or stand-alone lump sum that's wholly tax free shouldn't be declared at all.
If you also file Self Assessment
If you've got PAYE and Self Assessment income, HMRC leaves your Self Assessment income out of the calculation unless you ask it to include it, which you choose in the declaration. Either way, you still pay any balancing payment and payments on account when they're due, though you can ask HMRC to use the repayment to lower your payments on account. You must include the repayment on your next tax return.
The P45 is the part people get stuck on
HMRC says it can't deal with your claim without Parts 2 and 3 of the P45 your pension provider gave you. Photocopies aren't accepted. If you've lost it, ask the provider for duplicate details before you post the form, and if the original turns up later, don't give Parts 2 and 3 to a new employer or provider, because that can affect your tax at the year end.
If you can't get a P45 at all, there's a box to explain why, for example because you're retired.
Claiming for someone else
The declaration can be signed by someone authorised by the courts to look after the affairs of an adult who lacks capacity, a Department for Work and Pensions appointee, or an attorney under an ordinary or general power of attorney. You tick the capacity you're signing in, such as executor, trustee or power of attorney.
Official guidance can be dense, so our student loan stop notice explainer breaks down another form.
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.
Where it goes and how you're paid
Post the signed form to Pay As You Earn, HM Revenue and Customs, BX9 1AS. There's one thing to watch on payment. The printed form (HMRC 04/25) says HMRC sends a cheque, to you or a nominee. GOV.UK's guidance, updated in October 2026, says HMRC makes the repayment by Faster Payments into a bank account in your name or your nominee's. If you name a nominee, the form asks for their name and address, and their reference if they're your tax adviser.
HMRC checks again at the end of the tax year and contacts you if the amount is different, so keep your paperwork until then.
Filing mistakes are common, so our student loan start notice explainer is worth a read.
The verdict
If you emptied a flexible pension pot this tax year and you're still earning, P53Z is the form. Estimate your other income for the full year carefully, enclose the original P45 Parts 2 and 3, and if you're on Self Assessment decide up front whether HMRC should count that income too. If you've already stopped work, use P50Z. For an overtaxed partial withdrawal see P55, and for a small pot, P53.
Frequently asked questions
Can I claim a pension tax refund online instead?
GOV.UK has an online tool that checks how to claim. If you can't claim online, you print the right form, fill it in by hand and post it.
How does HMRC repay a P53Z claim?
The printed form (04/25) says by cheque, but GOV.UK's guidance updated in October 2026 says by Faster Payments into an account in your name or your nominee's.
What is the P53Z form?
HMRC's repayment claim for tax on a pension lump sum where you've flexibly accessed all of your pension, or had a serious ill-health, pension commencement excess or stand-alone lump sum.
What's the difference between P53Z and P50Z?
Both are for emptying a flexible pension pot. P50Z is for people who've stopped work; P53Z is for people with other income in the year.
Do I need my P45 for a P53Z claim?
Yes. HMRC can't deal with the claim without Parts 2 and 3 of the P45 from your pension provider, and it won't accept photocopies.
Where do I send the P53Z?
To Pay As You Earn, HM Revenue and Customs, BX9 1AS.
Can non-residents use P53Z?
No. The form says that if you're not UK resident for tax purposes you don't need to complete it, and points you to HMRC's taxed-twice guidance.
