Revenue Note for Guidance

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Revenue Note for Guidance

Other returns

Summary

This section requires each pension provider to make a return to the Revenue Commissioners in respect of each of the 4-month periods ending on 30 September 2006, 31 January 2007, 31 May 2007 and 30 September 2007. These returns are required to contain details of every individual in respect of whom tax credits were claimed in the period, certain details of their SSIA and the aggregate amount of tax credits claimed in the period.

Details

Returns

Each pension provider must make a return (including, where appropriate, a nil return) to the Revenue Commissioners in respect of each of the 4-month periods ending on 30 September 2006, 31 January 2007, 31 May 2007 and 30 September 2007. The returns must be made before the 28th day of the month following the end of the period.

Content of returns

(a) A return for each period must contain details of—

  • the name, address and PPS Number of each individual for whom tax credits were claimed in that period;
  • the maturity date, gross funds, net funds and maturity tax, in relation to each individual’s SSIA;
  • the amount of the pension subscription paid by each individual;
  • in relation to each individual, the amount of the tax credit and additional tax credit claimed and paid in relation to each pension subscription;
  • in relation to each individual, whether the tax credits claimed and paid were treated as an AVC, a PRSA contribution or a premium under an annuity contract; and
  • (b) in relation to tax credits claimed in the period, the total amount of tax credits and the total amount of additional tax credits.

Relevant Date: Finance Act 2021