If any of the information provided subsequently changes, the
scheme administrator should inform HMRC (PSS
Nottingham) in advance of the next claim being made.
Any changes to RAS details should be submitted on form
APSS103 – Relief at Source details, see
RPSM12307420.
To notify HMRC of a change of bank account details, in
addition to the APSS103, you must send a paying-in slip for the new
account along with the board’s (or equivalent managing
body’s) resolution.
To notify HMRC of a change in authorised signatories to
repayment claims, in addition to the APSS103, you must send
original specimen signatures using form APSS103A for the authorised
signatories along with the board’s (or equivalent managing
body’s) resolution.
Failure to notify HMRC of changes in advance of the claim or
failure to provide all the required information could lead to a
delay in receiving payment of claims.
| Glossary ( RPSM20000000) |
