RPSM05202010 - Member Pages: Contributions and tax relief: Member contributions - relief at source: Special conditions

Special conditions for relief at source on contributions to pension schemes

To be able to make contributions using the relief at source system you will need to comply with a number of regulations. These will allow us to give the correct level of relief on your contributions so that you receive what is due to you but also ensure that you comply with our requirements for receiving that relief. However there are some special conditions and exceptions for the following categories of individuals

If you are a child under the age of 16

The obligations can be discharged by your parent or guardian, or a person with parental responsibility for you.

If you are incapable, by reason of mental disorder, of managing and administering your property and affairs

The obligations can be discharged:

• in England and Wales or Northern Ireland, by the person's attorney or receiver, or the person managing and administering his property and affairs; and
• in Scotland, by the person's guardian within the meaning of the Adults with Incapacity (Scotland) Act 2000.

If you are suffering from a physical disability, by reason of which you have difficulty executing documents in respect of the management and administration of your property and affairs

The obligations may be discharged by a person having a power of attorney in relation to your affairs.