ScheduleContent of return

Prescribed information

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.