RPSM05301051 - Scheme Administrator Pages: Contributions and tax relief: Member contributions- relief at source: APSS 105 excess relief

Interim claims - details of excess relief

Part 3 of the interim claim form APSS 105 asks for details of excess relief and requires a schedule of information to be attached to the claim form. The information needed in the schedule is

• the member’s name,
• the member’s NI number,
• the tax year in which the contributions that do not qualify for relief were paid,
• the gross amount of the contributions that do not qualify for relief,
• the amount of excess relief claimed, and
• a brief description of the circumstances generating the excessive tax relief, e.g. cancellation in a cooling off period, contribution paid exceeds relevant UK earnings