Updated: The APSS146 form has been updated to allow multiple legal owner details, and a new ‘APSS146 – insert’ form has been added to allow multiple legal owner specimen signatures.
Use form APSS146 if you want to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.
You should also use the form to advise HM Revenue and Customs of changes to the:
- scheme bank account
- legal owner details
If more than one legal owner is named on the form APSS146 you’ll need to print off and complete the ‘Registration for Income Tax repayments – specimen signatures APSS146 – insert’ form, and send it to the address shown on the form.
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Registered Pension Scheme Repayments Third Party Authority (APSS 146A)
Use form APPS 146A if a registered Pension scheme wants to use a third party to submit repayment requests on its behalf.
Registered pension scheme repayments specimen signatures (APSS 146B)
Use form APPS 146B to complete specimen signatures of those authorised to make repayment requests for a registered pension scheme.
Source: HMRC