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The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Repayments: procedure

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38.—(1) A repayment application must be made to HMRC.

(2) A repayment application may be made only at the same time that, or after the time that, specified information is provided in relation to a specified individual.

(3) Where regulation 32(1) (specified information: due date for information) applies to a specified individual, a repayment application must be made by or in respect of that individual on or before 31st January 2029.

(4) Where regulation 32(6) applies to a specified individual, a repayment application must be made by or in respect of that individual on or before 31st January 2031.

(5) A repayment application must contain the following information—

(a)the information in items 1, 2 and 3 of Column 1 of the Table to the Schedule as applicable to the specified individual,

(b)the type of pension tax charge (“the charge”), the amount of the charge paid, and the date on which it was paid,

(c)the relevant tax year to which the charge relates,

(d)the amount of the overpayment, and

(e)the account details to which any repayment is to be made.

(6) An repayment application must be accompanied by—

(a)a declaration that the application is made by, or in respect of, a specified individual,

(b)a declaration as to the accuracy of the information contained in the application, and

(c)a declaration that the applicant understands the consequences of providing false information.

(7) Within the period of 90 days from the date on which a repayment application is received, an officer of HMRC must notify the applicant in writing whether their application is—

(a)granted, or

(b)refused, either wholly or to the extent that it is excessive.

(8) An appeal may be brought against a decision made under paragraph (7)(b) as if it were a conclusion stated in a closure notice under paragraph 7 of Schedule 1A to TMA 1970(1).

(1)

Paragraph 7 of Schedule 1A to TMA 1970 was amended by paragraph 10 of Schedule 29 to the Finance Act 2001 (c. 9) and by S.I. 2009/56.

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