Any tax relief that a
scheme administrator has claimed on contributions
erroneously paid under relief at source arrangements (see
RPSM05101320) must be repaid to
HMRC. This may be done by adjustment to the next claim made to HMRC
or alternatively by direct payment to HMRC.
Similarly, any tax relief that might have been given under
net pay arrangement or by a claim (see
RPSM05101340,
RPSM05101360 and
RPSM05101370) must be rectified by
ensuring that no relief is given or claimed in respect of any
payments that, eventually, are not contributions.
The same would also apply in the case of any erroneous
employer contributions.
| Glossary ( RPSM20000000) |
