Check a pension scheme member's residency status for relief at source

31 January 2018

Guidance has been published for pension scheme administrators about chekcing the residency status of members to ensure the right rate of tax relief is given using relief at source.

As a pension scheme administrator using relief at source you’ll need to know the residency status of each of your scheme members. You can then give them the right tax relief and reclaim it from HMRC.

You must use the residency status information provided by HMRC. You can find this in your annual notification of residency status report for existing members. It can take up to 2 tax years for a new member to be included on your annual report.

 

Find the residency status of new members

The guidance includes the news that a service will be available in the near future which you’ll be able to use in order to look up the residency status of any member not on the annual report.

Until the look up service is available, use the ‘rest of UK’ residency status for new members.

 

Access the guidance through the link below:

Check a pension scheme member's residency status for relief at source