PSI17.1.69 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Tax Treatment of Approved Schemes - Repayment of Tax to Self-Administered Schemes at Interim Stage - Repayment Supplement

(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)

The operation of the repayment supplement is a matter for the Tax District and not us. Any enquiries about an individual scheme should therefore be sent to the Scheme District. The provisions of sections 824 and 825 do not extend to overseas schemes. If an Inspector asks whether the scheme is a UK trust for the purposes of section 238(1) ICTA 1988 refer the enquiry to Foreign Schemes Section.

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