When an individual first pays a contribution to a personal
pension scheme the scheme administrator will give him or her a form
PPCC. This stands for Personal Pension Contributions Certificate.
It will show whether the arrangement effected by the individual is
in respect of earnings from a non-pensionable employment or from a
self employed source. This is of great importance as the way in
which relief is given is dependant upon the employment status of
the individual. This is covered later in these instructions at
RE282.
As stated above, form PPCC is only issued when the individual makes the first contribution. When additional or subsequent contributions are paid the scheme administrator may issue the individual with one of the following
A PPCC is only issued for contributions paid by the individual
and will not show employer contributions.
You may accept any of these as evidence of payment for relief
purposes.
The only time a scheme administrator should issue a PPCC, other than on the occasion of the first payment, is when an individual changes from employed to self-employed or the other way round. The scheme administrator will issue a Supplementary PPCC to show that the nature of the contributions has changed from net to gross, or vice versa and the date from which the change was effective.
With the introduction of Self Assessment from 1996-97 onwards, individuals are no longer required to submit form PPCC with their first claim. They are now advised to retain such forms as the Revenue may call for these in selected cases under `Self Assessment'. We would ask for evidence only if we made an enquiry into a return.
