RPSM05202045 - Member Pages: Contributions and tax relief: Member contributions - relief at source: Electronic and auto enrolment applications

Electronic applications and auto enrolment process

[Reg 8 The Registered Pension Schemes (Relief at Source) Regulations 2005 - SI2005/3448]

There is a revised application procedure if the information set out at RPSM05202020 and the declarations described at RPSM05202030 and RPSM05202040 are either

• not in writing, or
• given to the scheme administrator by someone other than you (or your representative as described at RPSM05202010).

Examples of situations where this revised process applies are

• you make an application to join a pension scheme via an online application form, by e-mail or by phone, so that your application is not in writing, or
• your employer auto enrols you into their scheme when you enter their employment, they should send the relevant details to the scheme administrator.

Under the revised procedure the scheme administrator should send you a declaration

• setting out the information that has been given to them, i.e. the details required as per RPSM05202020 and
• stating that the declarations described at RPSM05202030 and RPSM05202040 have been made.

The scheme administrator can give you this declaration in writing or they can use electronic means, e.g. send you an e-mail.

You should review the information sent to you by the scheme administrator to ensure it is all correct. If it is not correct, or if you no longer want to become a scheme member, you should tell the scheme administrator within 30 days of them sending you the declaration.

If the administrator’s declaration is correct it is effective from the date that the scheme administrator sends it to you. This is the date from which you can make net contributions to the scheme.

If the declaration is not correct and you tell the administrator this within 30 days the administrator will send you a revised declaration. You should check this declaration for accuracy as described above. Once you receive a revised declaration showing the correct details it is effective from the date the scheme administrator sent you the first declaration. This will be the date from which you can make net contributions to the scheme.