Registered pension schemes operating relief at source
Registered Pension Schemes Operating Relief at Source
Electronic Flat Text File specification for returns of information submitted from April 2018.
March 2018
1
Contents 1. Introduction 2. Reporting 2.1 Reportable requirements 2.2 Submission of returns 2.3 Naming convention 2.4 Incomplete / missing data 2.5 Help on completion of returns 3. Return Format 3.1 Sub returns 3.2 Batches 3.3 Record types 3.4 Use of multibytes (foreign characters) 3.5 Structured format Appendix A: Guidance notes on completing the return - Member’s National Insurance number (NINO) - Member’s status - Individual / employer contributions - Value of member’s fund Appendix B: Acceptable / unacceptable character sets
March 2018
2
1. Introduction This document describes the standard format in which pension scheme administrators should submit their annual return of individual information if their submitting an Electronic Flat Text File to HM Revenue and Customs (HMRC) from April 2018. Regulation 15A of The Registered Pension Schemes (Relief at Source) Regulations 2005 (Statutory Instrument 2005 No 3448) requires scheme administrators to submit an annual return of individual information.
2. Reporting 2.1 Reporting requirements Scheme administrators must give HMRC details of each member where there’s an amount greater than zero for an individual contribution, during the tax year that the annual return relates. The annual return should reach HMRC by 5 July after the end of the tax year to which it relates. 2.2 Submission of returns We encourage you to submit your annual return electronically using SDES because it’s secure and is easy to use. Between April 2018 and April 2019 you can still submit your annual return by email, USB, CD or DVD. If you’re sending your information by post, make sure the media is securely packaged, password protected and sent by tracked post. If you send the return by email, please password protect the document and send the password in a separate email. Please make sure that you clearly label returns on physical media and include the HMRC reference, sub number, year and scheme/administrator name. Please keep a copy of the annual return you submit in case your return needs to be amended or we need to ask you about the data you have submitted. For security reasons, we will not return the media. 2.3 Naming convention You can submit files using ASCII or UTF-8 text files. You should follow the format in the example below when naming your return. Example: P0000 _ 01 _ 001 _ 001 _2018
HMRC Ref
Sub number
Batch number
Total number of batches batches
Tax Year
Please make sure you name all your annual returns correctly. Each file needs its own name so we can identify it. Please do not zip files together or in groups. Without the correct information, HMRC won’t be able to process the data and your return will be queried or rejected.
March 2018
3
2.4 Incomplete / missing data If you realise that you’ve omitted some information from your annual return, email [email protected] quoting your reference, sub number and year detail what has been omitted. You should not resubmit the complete return containing the omitted items as this could result in some data being captured twice. If we require you to supply the additional information, we’ll contact you and explain your next steps. 2.5 Help on completion of returns If you need any help with the information that you’re required to submit on your annual return, or if you have any difficulties in complying, please contact HMRC Pension Schemes Services on 0300 123 1079, 9am to 5pm Monday to Friday. If you need any help or advice in connection with the submission of the annual return, please contact: [email protected] or 03000 582413. If any of the sub numbers are no longer required or additional sub numbers are needed please e-mail [email protected] with the details. If you want to update the contact details we hold for you please email [email protected] and put ‘Relief at Source’ in the subject line.
3. Return format 3.1 Sub-returns Each return will consist of one or more sub-returns. Sub-returns are required because scheme administrators may need to supply the return either, •
on different media
•
in a number of different formats
•
from different systems, or
•
the scheme administrator may have a regional system and is unable to collate this information.
3.2 Batches Each sub-return will consist of one or more batches. Batches are required because there’s a limit of one Gigabyte (GB) of data, which can be read and processed at a time. If a sub-return exceeds one GB, the scheme administrator must divide the sub-return into the appropriate number of batches. 3.3 Record types Each batch must contain type 1, 2 and 3 data. Type 1 record – This identifies the scheme administrator making the return and defines the format of the type 2 records, which follow. The type 1 record is also the batch management which defines the parameters for the batch. Type 2 records identify the personal and financial details for each member within the batch, during the tax year relating to the return, where there’s an amount greater than zero for an individual contribution. You should start each type 2 record on your return with a number 2 and follow the character length format for each field as set out in the table below. March 2018
4
Type 3 record gives control information for the whole batch. A single type 3 record must follow the last type 2 record in each batch. The type 3 record contains a count of the number of members reported in each batch (ie, a count of type 2 records). 3.4 Use of multibytes (foreign characters) With the increasing globalisation of business, financial institutions may need to include characters other than upper and lower case a to z in their databases and these may appear in their annual return. In UTF8 accented characters such as é and umlauted characters such as ü are stored as multiple bytes of data, but they are multibyte characters, which should be counted as a single character for the purpose of creating your return. Our systems will accept data encoded in any of the formats below: ASCII UTF8 (Multibyte) Counting characters, not bytes applies to all types of encoding. If you use UTF8 when compiling your return you must count multibyte characters as a single character to avoid your return failing processing and you having to resubmit your return. You can find more guidance in Appendix B. 3.5 Structured format You’ll need to submit the data on your annual return of individual information in a structured format following the structure below. Mandatory fields – must be completed. Conditional fields – must be completed where the conditions stated are met.
Type 1 record structure Date item name
Format
Type
Record Type (enter 1) Return Type (enter RPS RAS followed by 3 spaces) Pension Scheme Administrator Reference (format = PNNNN/NN N stands for numeric field)
CHAR 1 CHAR 10
M
Value ‘1’
M
Value ‘RPS RAS’
CHAR 8
M
The final 2 characters are the number of the sub return that this return relates to. Please email [email protected] if you are unsure of your reference.
Pension Scheme/Administrator Name
CHAR 50
M
This is the name of the scheme. If the return relates to more than one scheme, insert the name of the scheme administrator.
Tax year (format = CCYY) March 2018
CHAR 4
Notes
Left justify pad with spaces.
M
5
Left justify pad with spaces. This is the year in which the period of the return ends (eg, year ending 5 April 2018 = 2018).
Batch number (format = NN)
CHAR 2
M
Total number of batches (format = NN)
CHAR 2
M
Member’s Title (enter 10)
CHAR 2
M
Member’s Forename(s) (enter 50)
CHAR 2
M
Member’s Surname (enter 050)
CHAR 3
M
Batch number within the sub-return. Starting at 01. Right justify pad with zeros. Total number of batches for the sub-return. Right justify pad with zeros. Value ‘10’ This is the number of characters always used to supply a member’s title. Value ‘50’ This is the number of characters always used to supply the member’s forename(s). Value ‘50’ This is the number of characters always used to supply the member’s Surname.
Member’s Address line length CHAR (enter 40) 2
M
Right justify pad with zeros Value ‘40’
Member’s Address line count (enter 05)
M
This is the number of characters always used in each address line when supplying the member’s address. Value ‘5’
Member postcode supplied (enter Y - You must supply an 8 character postcode field in every type 2 record).
CHAR 2
CHAR 1
This is the number of address lines always used for the member’s address. M
Right justify pad with zeros. Value ‘Y’ UK postcodes must be completed in this field, separate from the address fields.
Type 2 record structure – for each individual member Data item name Format Record type (enter CHAR 2) 1 Pension Scheme Tax CHAR Reference (PSTR) 19 (format = NNNNNNNNRA) Enter the PSTR followed by 9 spaces Structured name (enter Y)
CHAR 1
Type M M
M
Notes Value ‘2’ The reference is issued by HMRC upon registration of a pension scheme. This will always be 10 characters, 8 numeric digits followed by ‘R’ and another alpha character. Left justify pad with 9 spaces. Value ‘Y’ Y confirms the members name is in a structured format.
March 2018
6
Naming convention (enter 00)
Member’s Title
Member’s Forename(s)
CHAR 2
CHAR 10 CHAR 50
M
M
M
Value ‘00’ 00 will confirm the name is in a structured format. Enter the member’s title (Mr, Mrs, Doctor, etc). Left justify pad with spaces. Enter the member’s forename(s) and/or initial(s). Please provide full names where possible. If only supplying a members initials please insert spaces between each initial.
Member’s Surname
CHAR 50
Member’s National Insurance number (format = QQ123456A, do not use temporary NINOs that begin with TN)
CHAR 9
Member’s address lines 1 and 2 (format = 40 characters in each line) Member’s address lines 3, 4 and 5 (format = 40 characters in each line)
CHAR 40
M
C
Left justify pad with spaces. Enter the member’s surname. Left justify pad with spaces. The National Insurance number of the member must be supplied if known. Left justify pad with spaces.
M
See Appendix A for more guidance. Enter the permanent residential address of the member. Left justify pad with spaces.
CHAR 40
C
Continue to enter the permanent residential address of the member if required. If any of these address lines are not required you must space fill. Left justify pad with spaces. UK postcodes must be completed in this field, separate from the address fields.
Member’s Postcode (You must supply an 8 character postcode field in every type 2 record).
CHAR 8
Member’s Date of Birth (format = DDMMCCYY)
CHAR 8
M
Member’s Gender (enter M or F)
CHAR 1
M
If you can’t enter a gender, you must space fill.
Member’s Status
CHAR 1
M
Enter the member’s employment status. Enter a value of 1 – 9.
Individual Contribution
CHAR 6
M
See Appendix A for more guidance Enter the total amount of individual contribution, rounded up to the nearest pound.
C
Left justify pad with spaces if the postcode is less than 8 characters. If there is no postcode to enter you must space fill. Enter the member’s date of birth as a numeric string in the European date format.
Right justify pad with zeros. See Appendix A for more guidance March 2018
7
Employer Contribution
Term Assurance Contribution
Total amount of transfer payment received
Total amount of National Insurance rebates
Value of member’s fund
Date of fund valuation (format is DDMMCCYY)
CHAR 6
CHAR 6
CHAR 8
CHAR 6
CHAR 8
CHAR 8
M
Enter the total amount of employer contribution, rounded up to the nearest pound.
M
Right justify pad with zeros. See Appendix A for more guidance Enter the total amount of term assurance contribution, rounded up to the nearest pound.
M
Right justify pad with zeros. Enter the total amount of transfer payment received rounded up to the nearest pound.
M
M
M
Right justify pad with zeros. Enter the total amount of monies actually received in the tax year from the National Insurance contributions office for the member. Right justify pad with zeros. Total value of monies, assets and investments held for the member on a particular date. Right justify pad with zeros. See Appendix A for more guidance Insert the date of fund valuation which must be within a 12 month period commencing 6 July of the reported tax year e.g. when reporting for the tax year 2017/2018 the date must fall between 6 July 2017 and 5 July 2018. Enter the date as a numeric string in the European date format.
Type 3 record structure Data item name Record type (enter 3) RPS count (format = NNNNNNNNNNN)
Format
Type
Notes
CHAR 1 CHAR 11
M
Value ‘3’.
M
This is a count of the number of members reported in the batch (i.e. a count of the type 2 records). Right justify pad with zeros.
March 2018
8
Appendix A: Guidance on completion Member’s National Insurance number (NINO) This is not required if the member a) is aged under 16 b) is a citizen of a country outside the UK who is not resident in the UK or c) has given the scheme administrator a statement that he/she does not have a National Insurance number Where the individual does have a National Insurance number, the scheme administrator should report it in the format QQ123456A. Please don’t use temporary NINOs beginning with TN. Member’s status This will be the employment status of the member at the time the arrangements were entered into or at 6 April 2001 whichever is the later. There is no need for a scheme administrator to track status. The scheme administrator should enter a value of 1 to 9 as below. 1
Employed - A person chargeable to tax under chapter 2 of part 2 of ITEPA 2003 for the year of assessment concerned in respect of employment income as defined in section 7 of that act from an office or employment held by that person
2
A person chargeable to tax under part 9 of ITEPA 2003 for the year of assessment concerned in respect of a pension
3
Self Employed - A person chargeable to tax under chapter 2 part 2 of ITTOIA 2005 for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by that person
4
A child under the age of 16 years
5
Caring for one or more children under the age of 16 years
6
Caring for a person aged 16 years or over
7
In full time education
8
Unemployed
9
Other status
Individual / employer contributions If the amount of individual contributions is in excess of £1 million please enter the amount as 999999 and provide details separately to: Pension Schemes Services HM Revenue and Customs BX9 1GH United Kingdom Value of member’s fund Enter '0' in the following cases: a)
Where a member’s fund is transferred out, or has vested, before the valuation date determined by the scheme, and contributions have been received in the tax year of return. (However if no contributions have been received in the tax year of report the arrangement can be omitted from the report.)
March 2018
9
b)
Where the member has an old style (pre 6 April 2001) term assurance contract only, and no contributions have been or are being paid to secure pension benefits, there will be no fund value.
c)
Where a transfer payment is received solely for the purpose of an immediate annuity purchase, then the transfer payment should be shown in the report. There is no need for a scheme to also enter that amount in the 'Value of member’s fund'
Appendix B: Acceptable / unacceptable character sets Please only use the following characters when submitting a return Upper case alphabet
A to Z
Lower case alphabet
a to z
Numbers
0 to 9
Oblique
/
Hyphen
-
Ampersand & Full Stop . Apostrophe
‘
Comma
,
Left Hand Parenthesis
(
Right Hand Parenthesis
)
Space NB: numeric data must be expressed as digits and as printable characters. For example, number 12 should be expressed as character 1 and character 2. It is vital that the following characters are not used when submitting a return Asterisk
*
Semi-colon
;
Vertical bar
|
Speech quotations
“
March 2018
10
Electronic Flat Text File specification for returns of information submitted from April 2018.
March 2018
1
Contents 1. Introduction 2. Reporting 2.1 Reportable requirements 2.2 Submission of returns 2.3 Naming convention 2.4 Incomplete / missing data 2.5 Help on completion of returns 3. Return Format 3.1 Sub returns 3.2 Batches 3.3 Record types 3.4 Use of multibytes (foreign characters) 3.5 Structured format Appendix A: Guidance notes on completing the return - Member’s National Insurance number (NINO) - Member’s status - Individual / employer contributions - Value of member’s fund Appendix B: Acceptable / unacceptable character sets
March 2018
2
1. Introduction This document describes the standard format in which pension scheme administrators should submit their annual return of individual information if their submitting an Electronic Flat Text File to HM Revenue and Customs (HMRC) from April 2018. Regulation 15A of The Registered Pension Schemes (Relief at Source) Regulations 2005 (Statutory Instrument 2005 No 3448) requires scheme administrators to submit an annual return of individual information.
2. Reporting 2.1 Reporting requirements Scheme administrators must give HMRC details of each member where there’s an amount greater than zero for an individual contribution, during the tax year that the annual return relates. The annual return should reach HMRC by 5 July after the end of the tax year to which it relates. 2.2 Submission of returns We encourage you to submit your annual return electronically using SDES because it’s secure and is easy to use. Between April 2018 and April 2019 you can still submit your annual return by email, USB, CD or DVD. If you’re sending your information by post, make sure the media is securely packaged, password protected and sent by tracked post. If you send the return by email, please password protect the document and send the password in a separate email. Please make sure that you clearly label returns on physical media and include the HMRC reference, sub number, year and scheme/administrator name. Please keep a copy of the annual return you submit in case your return needs to be amended or we need to ask you about the data you have submitted. For security reasons, we will not return the media. 2.3 Naming convention You can submit files using ASCII or UTF-8 text files. You should follow the format in the example below when naming your return. Example: P0000 _ 01 _ 001 _ 001 _2018
HMRC Ref
Sub number
Batch number
Total number of batches batches
Tax Year
Please make sure you name all your annual returns correctly. Each file needs its own name so we can identify it. Please do not zip files together or in groups. Without the correct information, HMRC won’t be able to process the data and your return will be queried or rejected.
March 2018
3
2.4 Incomplete / missing data If you realise that you’ve omitted some information from your annual return, email [email protected] quoting your reference, sub number and year detail what has been omitted. You should not resubmit the complete return containing the omitted items as this could result in some data being captured twice. If we require you to supply the additional information, we’ll contact you and explain your next steps. 2.5 Help on completion of returns If you need any help with the information that you’re required to submit on your annual return, or if you have any difficulties in complying, please contact HMRC Pension Schemes Services on 0300 123 1079, 9am to 5pm Monday to Friday. If you need any help or advice in connection with the submission of the annual return, please contact: [email protected] or 03000 582413. If any of the sub numbers are no longer required or additional sub numbers are needed please e-mail [email protected] with the details. If you want to update the contact details we hold for you please email [email protected] and put ‘Relief at Source’ in the subject line.
3. Return format 3.1 Sub-returns Each return will consist of one or more sub-returns. Sub-returns are required because scheme administrators may need to supply the return either, •
on different media
•
in a number of different formats
•
from different systems, or
•
the scheme administrator may have a regional system and is unable to collate this information.
3.2 Batches Each sub-return will consist of one or more batches. Batches are required because there’s a limit of one Gigabyte (GB) of data, which can be read and processed at a time. If a sub-return exceeds one GB, the scheme administrator must divide the sub-return into the appropriate number of batches. 3.3 Record types Each batch must contain type 1, 2 and 3 data. Type 1 record – This identifies the scheme administrator making the return and defines the format of the type 2 records, which follow. The type 1 record is also the batch management which defines the parameters for the batch. Type 2 records identify the personal and financial details for each member within the batch, during the tax year relating to the return, where there’s an amount greater than zero for an individual contribution. You should start each type 2 record on your return with a number 2 and follow the character length format for each field as set out in the table below. March 2018
4
Type 3 record gives control information for the whole batch. A single type 3 record must follow the last type 2 record in each batch. The type 3 record contains a count of the number of members reported in each batch (ie, a count of type 2 records). 3.4 Use of multibytes (foreign characters) With the increasing globalisation of business, financial institutions may need to include characters other than upper and lower case a to z in their databases and these may appear in their annual return. In UTF8 accented characters such as é and umlauted characters such as ü are stored as multiple bytes of data, but they are multibyte characters, which should be counted as a single character for the purpose of creating your return. Our systems will accept data encoded in any of the formats below: ASCII UTF8 (Multibyte) Counting characters, not bytes applies to all types of encoding. If you use UTF8 when compiling your return you must count multibyte characters as a single character to avoid your return failing processing and you having to resubmit your return. You can find more guidance in Appendix B. 3.5 Structured format You’ll need to submit the data on your annual return of individual information in a structured format following the structure below. Mandatory fields – must be completed. Conditional fields – must be completed where the conditions stated are met.
Type 1 record structure Date item name
Format
Type
Record Type (enter 1) Return Type (enter RPS RAS followed by 3 spaces) Pension Scheme Administrator Reference (format = PNNNN/NN N stands for numeric field)
CHAR 1 CHAR 10
M
Value ‘1’
M
Value ‘RPS RAS’
CHAR 8
M
The final 2 characters are the number of the sub return that this return relates to. Please email [email protected] if you are unsure of your reference.
Pension Scheme/Administrator Name
CHAR 50
M
This is the name of the scheme. If the return relates to more than one scheme, insert the name of the scheme administrator.
Tax year (format = CCYY) March 2018
CHAR 4
Notes
Left justify pad with spaces.
M
5
Left justify pad with spaces. This is the year in which the period of the return ends (eg, year ending 5 April 2018 = 2018).
Batch number (format = NN)
CHAR 2
M
Total number of batches (format = NN)
CHAR 2
M
Member’s Title (enter 10)
CHAR 2
M
Member’s Forename(s) (enter 50)
CHAR 2
M
Member’s Surname (enter 050)
CHAR 3
M
Batch number within the sub-return. Starting at 01. Right justify pad with zeros. Total number of batches for the sub-return. Right justify pad with zeros. Value ‘10’ This is the number of characters always used to supply a member’s title. Value ‘50’ This is the number of characters always used to supply the member’s forename(s). Value ‘50’ This is the number of characters always used to supply the member’s Surname.
Member’s Address line length CHAR (enter 40) 2
M
Right justify pad with zeros Value ‘40’
Member’s Address line count (enter 05)
M
This is the number of characters always used in each address line when supplying the member’s address. Value ‘5’
Member postcode supplied (enter Y - You must supply an 8 character postcode field in every type 2 record).
CHAR 2
CHAR 1
This is the number of address lines always used for the member’s address. M
Right justify pad with zeros. Value ‘Y’ UK postcodes must be completed in this field, separate from the address fields.
Type 2 record structure – for each individual member Data item name Format Record type (enter CHAR 2) 1 Pension Scheme Tax CHAR Reference (PSTR) 19 (format = NNNNNNNNRA) Enter the PSTR followed by 9 spaces Structured name (enter Y)
CHAR 1
Type M M
M
Notes Value ‘2’ The reference is issued by HMRC upon registration of a pension scheme. This will always be 10 characters, 8 numeric digits followed by ‘R’ and another alpha character. Left justify pad with 9 spaces. Value ‘Y’ Y confirms the members name is in a structured format.
March 2018
6
Naming convention (enter 00)
Member’s Title
Member’s Forename(s)
CHAR 2
CHAR 10 CHAR 50
M
M
M
Value ‘00’ 00 will confirm the name is in a structured format. Enter the member’s title (Mr, Mrs, Doctor, etc). Left justify pad with spaces. Enter the member’s forename(s) and/or initial(s). Please provide full names where possible. If only supplying a members initials please insert spaces between each initial.
Member’s Surname
CHAR 50
Member’s National Insurance number (format = QQ123456A, do not use temporary NINOs that begin with TN)
CHAR 9
Member’s address lines 1 and 2 (format = 40 characters in each line) Member’s address lines 3, 4 and 5 (format = 40 characters in each line)
CHAR 40
M
C
Left justify pad with spaces. Enter the member’s surname. Left justify pad with spaces. The National Insurance number of the member must be supplied if known. Left justify pad with spaces.
M
See Appendix A for more guidance. Enter the permanent residential address of the member. Left justify pad with spaces.
CHAR 40
C
Continue to enter the permanent residential address of the member if required. If any of these address lines are not required you must space fill. Left justify pad with spaces. UK postcodes must be completed in this field, separate from the address fields.
Member’s Postcode (You must supply an 8 character postcode field in every type 2 record).
CHAR 8
Member’s Date of Birth (format = DDMMCCYY)
CHAR 8
M
Member’s Gender (enter M or F)
CHAR 1
M
If you can’t enter a gender, you must space fill.
Member’s Status
CHAR 1
M
Enter the member’s employment status. Enter a value of 1 – 9.
Individual Contribution
CHAR 6
M
See Appendix A for more guidance Enter the total amount of individual contribution, rounded up to the nearest pound.
C
Left justify pad with spaces if the postcode is less than 8 characters. If there is no postcode to enter you must space fill. Enter the member’s date of birth as a numeric string in the European date format.
Right justify pad with zeros. See Appendix A for more guidance March 2018
7
Employer Contribution
Term Assurance Contribution
Total amount of transfer payment received
Total amount of National Insurance rebates
Value of member’s fund
Date of fund valuation (format is DDMMCCYY)
CHAR 6
CHAR 6
CHAR 8
CHAR 6
CHAR 8
CHAR 8
M
Enter the total amount of employer contribution, rounded up to the nearest pound.
M
Right justify pad with zeros. See Appendix A for more guidance Enter the total amount of term assurance contribution, rounded up to the nearest pound.
M
Right justify pad with zeros. Enter the total amount of transfer payment received rounded up to the nearest pound.
M
M
M
Right justify pad with zeros. Enter the total amount of monies actually received in the tax year from the National Insurance contributions office for the member. Right justify pad with zeros. Total value of monies, assets and investments held for the member on a particular date. Right justify pad with zeros. See Appendix A for more guidance Insert the date of fund valuation which must be within a 12 month period commencing 6 July of the reported tax year e.g. when reporting for the tax year 2017/2018 the date must fall between 6 July 2017 and 5 July 2018. Enter the date as a numeric string in the European date format.
Type 3 record structure Data item name Record type (enter 3) RPS count (format = NNNNNNNNNNN)
Format
Type
Notes
CHAR 1 CHAR 11
M
Value ‘3’.
M
This is a count of the number of members reported in the batch (i.e. a count of the type 2 records). Right justify pad with zeros.
March 2018
8
Appendix A: Guidance on completion Member’s National Insurance number (NINO) This is not required if the member a) is aged under 16 b) is a citizen of a country outside the UK who is not resident in the UK or c) has given the scheme administrator a statement that he/she does not have a National Insurance number Where the individual does have a National Insurance number, the scheme administrator should report it in the format QQ123456A. Please don’t use temporary NINOs beginning with TN. Member’s status This will be the employment status of the member at the time the arrangements were entered into or at 6 April 2001 whichever is the later. There is no need for a scheme administrator to track status. The scheme administrator should enter a value of 1 to 9 as below. 1
Employed - A person chargeable to tax under chapter 2 of part 2 of ITEPA 2003 for the year of assessment concerned in respect of employment income as defined in section 7 of that act from an office or employment held by that person
2
A person chargeable to tax under part 9 of ITEPA 2003 for the year of assessment concerned in respect of a pension
3
Self Employed - A person chargeable to tax under chapter 2 part 2 of ITTOIA 2005 for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by that person
4
A child under the age of 16 years
5
Caring for one or more children under the age of 16 years
6
Caring for a person aged 16 years or over
7
In full time education
8
Unemployed
9
Other status
Individual / employer contributions If the amount of individual contributions is in excess of £1 million please enter the amount as 999999 and provide details separately to: Pension Schemes Services HM Revenue and Customs BX9 1GH United Kingdom Value of member’s fund Enter '0' in the following cases: a)
Where a member’s fund is transferred out, or has vested, before the valuation date determined by the scheme, and contributions have been received in the tax year of return. (However if no contributions have been received in the tax year of report the arrangement can be omitted from the report.)
March 2018
9
b)
Where the member has an old style (pre 6 April 2001) term assurance contract only, and no contributions have been or are being paid to secure pension benefits, there will be no fund value.
c)
Where a transfer payment is received solely for the purpose of an immediate annuity purchase, then the transfer payment should be shown in the report. There is no need for a scheme to also enter that amount in the 'Value of member’s fund'
Appendix B: Acceptable / unacceptable character sets Please only use the following characters when submitting a return Upper case alphabet
A to Z
Lower case alphabet
a to z
Numbers
0 to 9
Oblique
/
Hyphen
-
Ampersand & Full Stop . Apostrophe
‘
Comma
,
Left Hand Parenthesis
(
Right Hand Parenthesis
)
Space NB: numeric data must be expressed as digits and as printable characters. For example, number 12 should be expressed as character 1 and character 2. It is vital that the following characters are not used when submitting a return Asterisk
*
Semi-colon
;
Vertical bar
|
Speech quotations
“
March 2018
10
