RPSM05301120 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - relief at source: End of year tape

Information to be reported each year on RAS contributions

[Reg 15 The Registered Pension Schemes (Relief at Source) Regulations 2005 - SI 2005/3448]

HMRC can issue a notice to the scheme administrator of a registered pension scheme operating relief at source (RAS) requiring them to provide HMRC with information specified in that notice.

In practice HMRC will issue a notice at the start of each tax year requiring scheme administrators to provide details of contributions paid by every member in the previous tax year. The details required will be set out in the notice. HMRC can prescribe that the information is to be provided either in paper or electronic format. Details of the information needed are also published on the HMRC Website (www.hmrc.gov.uk/specialist/ppshp.htm).

The information notice will also specify the date by which the information has to be provided to HMRC. If you do not comply with the information notice any interim claim for tax month ending 5 October or later will not be paid.