RPSM05301030 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - relief at source: Information required in advance of a claim.

Information to be supplied before claims are made

Scheme administrators have to provide in advance bank account details and information on signatories to enable their tax repayment claims to be processed by HMRC (PSS Nottingham). The required information is:

• • the full name of the bank/building society,
  • the full address of the branch of the bank/building society to which the payments are to be made,
  • the branch sort code,
  • the account number,
  • any special form of identification given to the account (e.g. current, investment, deposit, special deposit, number 2 account etc),
  • the building society reference number (if applicable), and
  • an account name for use by Bankers Automated Clearing Services Ltd (BACS). The name must not exceed 18 characters, including spaces.
  • a bank paying in slip to verify the scheme’s bank account details.

• • the full name of up to five individuals appointed by a resolution of the scheme administrator's board or equivalent managing body to sign claims on behalf of the scheme administrator (only one signature is required on each claim),
  • a copy of the resolution of the board or equivalent managing body appointing each signatory, and
  • an original specimen signature of each signatory.

The application forms for registering registered pension schemes, which are made online, include all the details shown above. When HMRC (PSS Nottingham) register a pension scheme, they will allocate a reference number to the scheme administrator and issue the appropriate forms to enable tax repayment claims to be made. Registering for the relief at source method of tax relief, can be made online either at the same time as registering a pension scheme (see RPSM02100000) or at a later date.