Hogan Lovells

Key Dates

Draft regulations were issued for technical consultation on 30 November 2017.

The consultation closes on 31 December 2017.

The draft Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 expected in force on 6 April 2018.


HMRC has issued draft regulations for technical consultation, following discussions with pension industry representatives. The amendments are being brought in to enable HMRC to advise scheme administrators of the correct rate of income tax to apply to members' pensions, following the introduction of Scottish income tax.

The regulations will require scheme administrators who reclaim tax relief using relief at source to submit the annual return of individual information within three months of the end of the year of assessment. The due date for submitting the annual claim is also being brought forward to 5 July each year.

In addition, HMRC is introducing a 30-day period for the reporting and repayment of excess relief claimed in an interim claim. The 30-day period starts when the administrator first discovers that it has made an excessive claim for relief.

Date Accessed: 28/05/2022