RPSM05301050 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - relief at source: Making an interim claim

Interim claims

Scheme administrators making interim claims must use form APSS 105. This form is available on the Forms area of the HMRC website (www.hmrc.gov.uk).

Interim claims may not be based upon an estimate but may only be made to recover an amount of tax deducted in respect of contributions paid in the tax month to which it relates. A tax month begins on the 6th day of one month and ends on the 5th of the following month.

Interim claims may cover a maximum of six tax months, provided all those months fall in the same tax year. A tax year begins on 6th April in one year and ends on 5th April in the following year.

HMRC (PSS Nottingham) will not pay an interim claim for the tax month ending 5th October or any subsequent month unless they have received;

• a fully completed annual claim on form APSS 106 for the previous tax year to 5th April, or,
• any information requested under a Regulation 15(1) notice.

HMRC will not pay interim claims of less than £50.

If HMRC is not satisfied with an interim claim, they will pay any lower amount that they estimate is due. There is no right of appeal against a HMRC decision on an interim claim.

Interim claims include provision for scheme administrators to pay back income tax claimed and received from HMRC which is later found not to be due. The scheme administrator should include the excess claim in the next monthly interim claim

If, as a result of making such an adjustment to an interim claim, there is net tax due to HMRC, this will be set against the scheme administrator's next claim provided that it is submitted within the following three months. But where the tax cannot be recovered by a deduction from the next claim, HMRC will normally issue an informal notice, advising the scheme administrator of the amount payable and how to pay back the tax due.