In addition to an annual claim - see
RPSM05301070 - a
scheme administrator must complete form APSS107.
The form should be returned to HMRC (PSS Nottingham) by 5 June
following the end of the relevant tax year. The form is available
from the forms area of the HMRC (pension schemes) website
(www.hmrc.gov.UK/pensionschemes).
Figures to be entered in the statistical boxes should relate
to all contracts for members where a contribution has been received
in the tax year of report.
The number of members reported should be those members with
"live" contracts during the tax year. A scheme administrator should
not report a member whose contract has lapsed or become
discontinued at the end of the tax year.
However, the amount of contributions paid to a member's
contract between 6 April and the date it lapsed or discontinued
must continue to be included in the cumulative contribution totals
for the tax year of report. And, where a scheme administrator still
holds a fund value for that member, it should be reported on the
scheme's end of year information return.
| Glossary ( RPSM20000000) |
