Income Tax: claim for a repayment of tax when you have stopped working

Individuals can use form P50Z(DB) to claim back tax HMRC owes them on a pension death benefit lump sum payment.

It is possible to claim back the tax if a pension lump sum payment has been taken which used up all of the pension pot and any of the following apply, the claimant:

Is not claiming one of the taxable benefits listed below: Jobseeker’s Allowance (JSA) taxable Incapacity Benefit (IB), note IB is usually taxable if paid more than 28 weeks contribution-based Employment and Support Allowance (ESA) Does not expect to go back to work Has retired permanently and is not getting a pension from their old employer Has returned to full-time study

There is also information about related forms:

PS3Z(DB) - Income Tax: pension death benefit lump sum: repayment claim (tax year 2016 to 2017) (P53Z(DB)) to be used to claim back tax HMRC owes the claimant on a pension death benefit lump sum payment recently received which used up all of the fund, but are working or receiving benefits.

P55(DB) - Income Tax: flexibly accessed pension death benefit payment: repayment claim (tax year 2016 to 2017) (P55(DB)). This form should be used to claim back tax HMRC owed if the claimant flexibly accessed their death benefit pension, or they have only taken part of their pension pot and will not be taking regular payments, or the pension body is unable to make any tax refund.

Full details can be found here.