PSI17.1.40 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Tax Treatment of Approved Schemes - Methods of Obtaining Tax Relief

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

An administrator normally obtains the income tax reliefs by submitting a repayment claim form R63N. The issue of this form and the consequential tax repayment is a matter for the Scheme District. There are however certain arrangements for an exempt approved scheme to obtain relief from tax at source. The income can then be paid gross and the need for repayment claims is removed. The following paragraphs deal with some special arrangements for gross payment.

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