Date of Notice

For further guidance on the notice a member must give their scheme when requiring the scheme to pay their annual allowance charge, please select the Registered Pensions Schemes Manual link from the left hand menu and refer to RPSM 06109030.

Where the member requires the scheme to pay their annual allowance charge, you should enter the date on which you received the member's notice.

Where the scheme agrees to pay the member's annual allowance charge on a voluntary basis, you should enter the date of submission of this return.

Where you have paid 2 annual allowance charges for a member (because they have given you two notices in the same tax year) then you will need to complete 2 entries for the member, using the relevant date for each notice.