RPSM04300030 - Scheme Administrator Pages: Taxation: Scheme administrator tax liabilities: Information to be included on the Accounting for Tax return

Information to be included in the return

When a scheme administrator has a tax liability under Part 4 of Finance Act 2004, the return that the scheme administrator must complete to account for that liability is called the Accounting for Tax by Scheme Administrator return.

A return for this purpose means details of the income tax liability that has occurred.

The return must be made by an approved method of electronic communication.