HM Revenue & Customs

This page shows a summary of all of the members for whom the scheme will pay their Annual allowance charge (or part of it) in the quarter ended <quarter> <year>.

For further guidance on when a scheme pays a member's annual allowance charge, please follow the 'Registered Pensions Schemes Manual' link in the left hand menu and refer to RPSM06109000.

The maximum number of entries that can be made for this tax charge on a single accounting for tax quarter is 999. If you think that you will need to exceed this limit, please contact Pension Schemes Services.