ScheduleContent of return

Prescribed information

1.—(1) A return must include—

(a)the scheme information in paragraph 2,

(b)the declarations in paragraph 3, and

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

(2) The information is—

(a)the individual information in paragraph 4,

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

(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,

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

(e)unless the return only reclaims excess amounts in respect of the individual—

(i)the individual calculation in paragraph 8, and

(ii)the scheme administrator calculation in paragraph 9.