Form

Pension schemes: unauthorised borrowing report (APSS 303)

Use form APSS 303 to report unauthorised borrowing by the pension scheme.

• From: HM Revenue & Customs
• Published: 1 July 2014
• Last updated: 7 June 2019 — See all updates

Documents

Unauthorised borrowing report (APSS 303)

Ref: APSS 303

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS303&template=APSS303.xdp

Details

Use form APSS 303 to report unauthorised borrowing by the pension scheme.

This form should reach HM Revenue and Customs:

• after the end of the tax year to which it relates, but
• on or before 31 January following the end of the tax year to which it relates unless the scheme has wound up

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

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Published 1 July 2014
Last updated 7 June 2019 + show all updates

1. 7 June 2019

   The address to send the form APSS 303 to has been updated.

2. 1 July 2014

   First published.