Regulation 9(2)(a)

ScheduleContent of return

Prescribed information

schedule paragraph 1 + 1.—(1) A return must include—

schedule paragraph 1 1 a + (a)the scheme information in paragraph 2,

schedule paragraph 1 1 b + (b)the declarations in paragraph 3, and

schedule paragraph 1 1 c + (c)in relation to each individual, the information specified in sub-paragraph (2).

(2) The information is—

schedule paragraph 1 2 a + (a)the individual information in paragraph 4,

schedule paragraph 1 2 b + (b)the historic payment information in paragraph 5 in respect of each historic payment made under the Chapter 1 scheme,

schedule paragraph 1 2 c + (c)the top-up payment information in paragraph 6 in respect of any top-up payment made under the Chapter 1 scheme in the relevant period to which the return relates,

schedule paragraph 1 2 d + (d)the excess amount information in paragraph 7 in respect of each excess amount that the scheme administrator seeks to recover, and

schedule paragraph 1 2 e + (e)unless the return only reclaims excess amounts in respect of the individual—

schedule paragraph 1 2 e i + (i)the individual calculation in paragraph 8, and

schedule paragraph 1 2 e ii + (ii)the scheme administrator calculation in paragraph 9.

schedule paragraph 2 + 2.  The scheme information is—

schedule paragraph 2 a + (a)the pension scheme name and tax reference number,

schedule paragraph 2 b + (b)the scheme administrator name and identity reference provided by HMRC, and

schedule paragraph 2 c + (c)if the return reclaims an excess amount or includes an amount returned in accordance with paragraph 7(1)(d)(ii) that is greater than zero, the account details to which any payment to the scheme administrator is to be made.

schedule paragraph 3 + 3.  The declarations are—

schedule paragraph 3 a + (a)a declaration as to the accuracy of the information contained in the return,

schedule paragraph 3 b + (b)a declaration that the scheme administrator understands the consequences of providing false information,

schedule paragraph 3 c + (c)where the return seeks to recover an excess amount, a declaration that the scheme administrator has not attempted to recover it in any other way, and

schedule paragraph 3 d + (d)where the return seeks to recover an excess individual amount that relates to an individual, but does not include a top-up payment in relation to the same individual, a declaration that either—

schedule paragraph 3 d i + (i)the scheme administrator has not made a top-up payment in relation to the same individual and does not expect to do so, or

schedule paragraph 3 d ii + (ii)it was not reasonably practicable for the excess amount to be included in the same return as a top-up payment in relation to the same individual.

schedule paragraph 4 + 4.—(1) The individual information is—

schedule paragraph 4 1 a + (a)the individual’s name, and

schedule paragraph 4 1 b + (b)the individual’s national insurance number.

(2) Where an individual does not qualify for a national insurance number, the scheme administrator must—

schedule paragraph 4 2 a + (a)provide HMRC with the individual's date of birth and address in order to obtain an alternative number from them, and

schedule paragraph 4 2 b + (b)provide this alternative number.

schedule paragraph 5 + 5.—(1) The historic payment information is—

schedule paragraph 5 1 a + (a)the date of the historic payment,

schedule paragraph 5 1 b + (b)the amount of the historic payment that was, disregarding the relevant rectification provisions—

schedule paragraph 5 1 b i + (i)an unauthorised member payment;

schedule paragraph 5 1 b ii + (ii)a scheme chargeable payment,

schedule paragraph 5 1 c + (c)the amount of the historic payment that is, taking into account the relevant rectification provisions—

schedule paragraph 5 1 c i + (i)an unauthorised member payment;

schedule paragraph 5 1 c ii + (ii)a scheme chargeable payment, and

schedule paragraph 5 1 d + (d)where an event report was provided to HMRC in respect of the historic payment, the tax year for which the report was provided.

(2) Where a return seeks to recover an excess amount, the historic payment information also includes—

schedule paragraph 5 2 a + (a)in respect of the unauthorised payments charge—

schedule paragraph 5 2 a i + (i)the amount that was paid to HMRC,

schedule paragraph 5 2 a ii + (ii)the date on which it was paid,

schedule paragraph 5 2 a iii + (iii)the charge reference number under which it was paid,

schedule paragraph 5 2 a iv + (iv)the revised amount of the liability to the unauthorised payments charge, taking into account the relevant rectification provisions, and

schedule paragraph 5 2 a v + (v)the excess individual amount, and

schedule paragraph 5 2 b + (b)in respect of the scheme sanction charge—

schedule paragraph 5 2 b i + (i)the amount that was paid to HMRC,

schedule paragraph 5 2 b ii + (ii)the date on which it was paid,

schedule paragraph 5 2 b iii + (iii)the charge reference number under which it was paid,

schedule paragraph 5 2 b iv + (iv)the revised amount of the liability to the scheme sanction charge, taking into account the relevant rectification provisions, and

schedule paragraph 5 2 b v + (v)the excess scheme amount.

schedule paragraph 6 + 6.—(1) The top-up payment information is—

schedule paragraph 6 1 a + (a)the nature, amount and date of the top-up payment, before any tax deduction,

schedule paragraph 6 1 b + (b)the amount of the top-up payment that is a scheme chargeable payment,

schedule paragraph 6 1 c + (c)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the unauthorised payments charge,

schedule paragraph 6 1 d + (d)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the scheme sanction charge, and

schedule paragraph 6 1 e + (e)the amount of the top-up payment that was paid to the individual, after any tax deduction.

term tax deduction + (2) In this paragraph “tax deduction” has the meaning given in regulation 6(5).

schedule paragraph 7 + 7.—(1) The excess amount information is—

schedule paragraph 7 1 a + (a)whether the excess amount is an excess individual amount or an excess scheme amount,

schedule paragraph 7 1 b + (b)whether the excess amount is being offset or reclaimed,

schedule paragraph 7 1 c + (c)the amount that is being offset or reclaimed,

schedule paragraph 7 1 d + (d)where a top-up payment has been made in respect of the individual—

schedule paragraph 7 1 d i + (i)the amount of repayment interest due in connection with the excess amount, and

schedule paragraph 7 1 d ii + (ii)if regulation 8(2) does not apply, the amount of that repayment interest which, when added to the excess amount, exceeds the amount of the relevant charge in paragraph 6(1)(c) or (d), and

schedule paragraph 7 1 e + (e)where the excess amount is included by virtue of the condition in regulation 7(6)(b) being met, particulars of why it was not reasonably practicable for the excess amount to be included in the same return as a top-up payment that relates to the same individual.

(2) Where an excess amount is being reclaimed and a relevant charge was included in an earlier return, the excess amount information also includes—

schedule paragraph 7 2 a + (a)the date of the earlier return, and

schedule paragraph 7 2 b + (b)the top-up payment information in paragraph 6 contained in the earlier return in respect of each top-up payment that gave rise to the relevant charge.

schedule paragraph 8 + 8.  The individual calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—

schedule paragraph 8 a + (a)the amount of the scheme administrator’s liability to the unauthorised payments charge,

schedule paragraph 8 b + (b)less—

schedule paragraph 8 b i + (i)the total of any excess individual amounts that are being offset or reclaimed under paragraph 7(1)(c) in relation to that top-up payment, and

schedule paragraph 8 b ii + (ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).

schedule paragraph 9 + 9.  The scheme administrator calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—

schedule paragraph 9 a + (a)the amount of the scheme administrator’s liability to the scheme sanction charge,

schedule paragraph 9 b + (b)less—

schedule paragraph 9 b i + (i)the total of any excess scheme amounts that are being offset or reclaimed under paragraph 7(1)(c) in relation to that top-up payment, and

schedule paragraph 9 b ii + (ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).