RPSM05204010 - Member Pages: Contributions and tax relief: Refunds of contributions: Refunds of contributions authorised by legislation

Is it possible to have a refund of the contributions that I have made to my registered pension scheme?

There are occasions when you may be allowed to receive a refund of the contributions you have previously made to a registered pension scheme. These could be:

• if the pension contributions you have paid in a tax year are more than the maximum amount that can receive tax relief (see RPSM05101120). As a result the amount of contributions that cannot receive tax relief (the excess) may be repaid to you as a refund of excess contributions lump sum. See RPSM05101540 for further details,
• where you leave the service of your employer before completing a period of qualifying service as defined by the appropriate DWP legislation. As a result the contributions you have paid may be refunded to you as a short service refund lump sum (see RPSM05204040), or
• where you would be liable to the special annual allowance charge on your contributions. Pages RPSM15108000 to RPSM15108140 set out the details for this type of refund of contributions.