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.