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A refund can be requested for part or all of a deposit. Generally a refund cannot be made if the deposit has been in the scheme for less than 12 months.
To request a refund, simply send a completed Income equalisation deposit/refund form (IR155) or a letter to:
PO Box 39010
The letter must state:
In the tax year a deposit is made your taxable income is reduced by the amount deposited which reduces the amount of tax payable. In the tax year an application for refund is made, the amount is included as income and increases your tax payable. You can claim a tax credit in the tax year an application for a refund has been made if the amount of tax calculated to pay is higher than you would have been liable for on the original amount deposited.