RPSM04304060 - Scheme Administrator Pages: Taxation: Repayments: Exceptional circumstances for an in year request for repayment

What happens if there are exceptional circumstances and I need to make an in year request for repayment?

Schemes can submit a single request per month subject to the request being for a minimum of £5,000 tax. If the amount of tax repayable is less than £5,000 it should be rolled over until such time as it reaches this amount. If you believe there is a reason that your request for repayment should be accepted for below £5,000 please put the reason in writing along with the request for us to consider.

There will be occasions where we will accept more than one request per scheme per month for example where there is more than one custodian for a scheme.