RPSM04101100 - Technical Pages: Taxation: Authorised member payments: Accounting for and paying the short service refund lump sum charge

Accounting for and paying the short service refund lump sum charge

A scheme administrator who is liable to pay the short service refund lump sum charge must account for and pay the tax due by using the Accounting for Tax Return. This must be done 45 days after the end of the quarterly period in which the tax liability arises. The quarterly periods are periods of three months ending on 31 March, 30 June, 30 September and 31 December. More information on the process of accounting for and paying the tax to HMRC can be found at RPSM04300010.