Charge under section 244A (overseas transfer charge).

1 The name, date of birth and national insurance number of each individual in whose case a transfer results in the scheme administrator becoming liable to the overseas transfer charge. 2 The date, and transferred value, of each transfer. 3 The reference number of the qualifying recognised overseas pension scheme to which each transfer is made. 4 The amount of tax due in respect of each transfer.

Claims for repayments of overseas transfer charge14

1

This regulation applies where the scheme administrator of a registered pension scheme becomes aware that the scheme administrator may be entitled to a repayment under section 244M of the Act in respect of overseas transfer charge on a transfer.

2

The scheme administrator must, no later than 60 days after the date on which the scheme administrator becomes aware of that, make a claim for the repayment to the Commissioners for Her Majesty's Revenue and Customs.

3

The claim must provide the following information—

a

the member's name, date of birth and principal residential address,

b

the date of the transfer and, if different, the date of the event triggering payability of the charge on the transfer,

c

the date on which the scheme manager accounted for the charge on the transfer,

d

why the charge on the transfer has become repayable, and

e

the amount in respect of which the claim is made.

4

In a case where the 60 days mentioned in paragraph (2) ends with a day earlier than 14 November 2017, paragraph (2) is to be treated as requiring the claim to be made no later than 14 November 2017.