RPSM05301020 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - relief at Source: Tax repayment claims

Tax repayment claims

Scheme administrators should submit claims to HMRC (PSS Nottingham) at FitzRoy House, Castle Meadow Road, Nottingham, NG2 1BD.

All claims must be made on forms as appropriate and signed by the scheme administrator or an individual in the service of the scheme administrator authorised by him.

Where HMRC (PSS Nottingham) is satisfied with the claim, they will pay the sum claimed, through the BACS (Bankers Automated Clearing Services Ltd) system, direct to the scheme administrator's bank account.

Claims received by HMRC (PSS Nottingham) on or before the last working day of a calendar month, will be paid on the 21st of the following month. But where the 21st falls on a weekend or public holiday HMRC will make payment on the next working day.

Claims received after the last working day of a calendar month will be paid in the next following month.