RPSM15108000 - Technical Pages: Special annual allowance: Relevant refunded amounts: Contents
This guidance only applies for the 2010-11 and 2011-12 tax years.
Relevant refunded amounts: Contents
| RPSM15108010 | Refund of contributions |
| RPSM15108020 | Contributions refund lump sum |
| RPSM15108030 | Adjusted contributions amount |
| RPSM15108040 | Relevant relievable contributions |
| RPSM15108050 | Amount refunded |
| RPSM15108060 | Tax charge on contributions refund lump sum |
| RPSM15108070 | Scheme administrator accounts for tax charge |
| RPSM15108080 | Authorised member payments |
| RPSM15108090 | Accounting for the tax due |
| RPSM15108100 | The Accounting for Tax return |
| RPSM15108110 | Refunds of 2009-2010 contributions |
| RPSM15108120 | Refund of employer contributions |
| RPSM15108130 | Interaction with scheme rules |
| RPSM15108140 | Scheme sanction charge |
