RPSM05202020 - Member Pages: Contributions and tax relief: Member contributions - relief at source: Claiming relief

How do I claim Relief at Source on my contributions to my pension scheme?

[Reg 4(2), The Registered Pension Schemes (Relief at Source) Regulations 2005 - SI 2005/3448]

When you join the scheme and before you make your first RAS contribution you, or a representative as set out in RPSM05202010, will have to provide your scheme administrator with some basic personal information such as your

• full name,
• permanent residential address (including post code if you are resident in the UK),
• date of birth,
• National Insurance Number (or a statement giving reasons why you do not hold such a number, for example because you are under the age of 16 or a citizen of a country outside the United Kingdom who is not resident in the United Kingdom).

Status

[Reg 4(3), The Registered Pension Schemes (Relief at Source) Regulations 2005 - SI 2005/3448]

You will also have to state which category of status best describes your personal circumstances. These are:

• employed, if you are chargeable to tax under Chapter 2 of Part 2 of ITEPA 2003 for the year of assessment concerned in respect of employment income as defined in section 7 of that Act,
• a pensioner, where you are chargeable to tax under Part 9 of that Act for the year of assessment concerned in respect of a pension,
• classed as self-employed, that is an individual chargeable to tax under Chapter 2 of Part 2 of ITTOIA 2005 for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by the individual,
• a child under the age of 16.

Others

[Reg 4(4), The Registered Pension Schemes (Relief at Source) Regulations 2005 - SI 2005/3448]

If you are unable to meet any of the above categories you can alternatively state that you are

• caring for one or more children aged under 16,
• caring for a person aged 16 or over,
• in full time education,
• unemployed.

If none of these categories fit your circumstances, you should put down ‘other’ as applying to you.

You will also have to make the ‘total contribution’ declaration (see RPSM05202030). Some scheme administrators will require you to fill out a standard form whilst others will send you a form based on information they already know asking you to signify that the information is correct. If the copy declaration is to be posted, you should notify the scheme administrator if you do not receive it within a given time period.