Guidance

Registered pension scheme relief at source spreadsheet

Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.

• From: HM Revenue & Customs
• Published: 29 March 2019
• Last updated: 6 April 2020 — See all updates

Documents

HMRC registered pension scheme relief at source spreadsheet

MS Excel Spreadsheet, 54.5 KB

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Details

Pension administrators can send HMRC their registered pension scheme relief at source information using this Excel spreadsheet.

Email HMRC to ask for this form in Welsh (Cymraeg).

How to send your completed spreadsheet

When you’ve completed the spreadsheet, you must change the file name following the format of the original file name, before you send it to us. You must change the file name to show:

• your own P reference
• the correct sub reference
• the batch number
• the total number of batches
• the tax year

When submitting your annual return of information using this spreadsheet, the sub references must run from 21, even if you only have one sub reference.

So if in the past you’ve submitted a file with a sub reference 01, this would become:

• P0000_21_001_001_2020

Returns with multiple sub references must use sub references running from 21 onwards instead of sub references running from 01.

For example:

• P0000_01_001_001_2019 becomes P0000_21_001_001_2020
• P0000_02_001_001_2019 becomes P0000_22_001_001_2020
• P0000_03_001_001_2019 becomes P0000_23_001_001_2020
• P0000_08_001_001_2019 becomes P0000_28_001_001_2020
• P0000_10_001_001_2019 becomes P0000_30_001_001_2020

Changing the way you name the sub references does not affect how you name the batches. If you are submitting two or more batches under the same sub reference you should use this format:

• P0000_21_001_002_2020
• P0000_21_002_002_2020

Make sure you name all your annual returns correctly. Using the old naming convention will result in the return being rejected and may affect your future relief at source interim claims.

This return should reach us no later than 5 July following the end of the tax year. If it’s outstanding after that date we will not process any future interim claims until the return is successfully submitted.

You must send a completed declaration for each of your completed annual information returns. This declaration is part of your annual return of information.

If you don’t submit this or it’s incomplete we will treat the annual return of information as not having been submitted.

Published 29 March 2019
Last updated 6 April 2020 + show all updates

1. 6 April 2020

   2020 HMRC registered pension scheme relief at source spreadsheet has been added.

2. 29 March 2019

   First published.