ScheduleContent of return

Prescribed information

5.—(1) The historic payment information is—

(a)the date of the historic payment,

(b)the amount of the historic payment that was, disregarding the relevant rectification provisions—

(i)an unauthorised member payment;

(ii)a scheme chargeable payment,

(c)the amount of the historic payment that is, taking into account the relevant rectification provisions—

(i)an unauthorised member payment;

(ii)a scheme chargeable payment, and

(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—

(a)in respect of the unauthorised payments charge—

(i)the amount that was paid to HMRC,

(ii)the date on which it was paid,

(iii)the charge reference number under which it was paid,

(iv)the revised amount of the liability to the unauthorised payments charge, taking into account the relevant rectification provisions, and

(v)the excess individual amount, and

(b)in respect of the scheme sanction charge—

(i)the amount that was paid to HMRC,

(ii)the date on which it was paid,

(iii)the charge reference number under which it was paid,

(iv)the revised amount of the liability to the scheme sanction charge, taking into account the relevant rectification provisions, and

(v)the excess scheme amount.