RPSM05301070 - Scheme Administrator
Pages: Contributions and tax relief: Member contributions - relief
at source: Annual claims
Annual claims
| Regulation 12(7)(a) SI 2005/3448 |
Scheme administrators making an annual claim must
use form APSS 106. This form is available on the Forms area of the
HMRC website (www.hmrc.gov.uk).
| Regulation 12(7)(a) SI 2005/3448 |
The annual claim must be certified by the scheme
administrator's external auditor.
| Regulation 11(3)(a) SI 2005/3448 |
The annual claim may not be based on an estimate but may only
be made to recover an amount of tax deducted in respect of
contributions paid in the tax year.
| Regulation 11(1) & (2) SI 2005/3448 |
The annual claim may be made at any time within six years
after the end of the tax year concerned. However, where a scheme
administrator has received repayment of tax from HMRC (PSS
Nottingham) in respect of interim claims previously made for that
tax year, the annual claim must be made by 5th October following
the end of that tax year.
