Total amount of tax due at the higher relevant rate – short service refund lump sum charge

Up to and including 5 April 2010 the higher relevant rate is 40% on amounts paid to each individual member in excess of £10,800. From 6 April 2010 the higher relevant rate is 50% on amounts paid to each individual member of more than £20,000. For further guidance on the short service refund lump sum charge, please follow the Registered Pensions Schemes Manual link from the left hand menu and refer to RPSM04101090.

This field should also be used to report tax deducted from any contributions refund lump sum. For further guidance on the contributions refund lump sum please follow the Registered Pensions Scheme Manual link from the left hand menu and refer to RPSM15108110.