ScheduleContent of return

Prescribed information

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.