RPSM05301060 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - relief at source: Making an interim claim - statistical requirements

Interim claims statistical requirements

Scheme administrators for registered pension schemes using the relief at source method are required to provide statistical information on page 3 of form APSS 105.

The information will enable HMRC and DWP to monitor the extent of provision made by people in the various categories of employment. The frequency of the statistical information provided, will depend upon how often scheme administrators submit interim repayment claims. This will probably be monthly in most cases but HMRC does not expect a scheme administrator to submit an interim claim each month purely to provide statistical information alone.