The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019

Claim for repayment

3.—(1) For the purposes of section 244M, a claim for repayment of the overseas transfer charge (“the charge”) must—

(a) subject to regulation 6, be submitted by the person who paid the charge (“the claimant”),

(b) be in writing,

(c) be in a form prescribed by HMRC,

(d) contain the information specified in paragraph (2), and

(e) include a declaration made by the claimant that the information supplied is true and complete to the best of the claimant’s knowledge and belief.

(2) The information required in respect of each claim is—

(a) the member’s name, date of birth and principal residential address,

(b) unless the member is—

(i) aged under 16, or

(ii) a citizen of a country outside the United Kingdom who is not resident in the United Kingdom,

the member’s National Insurance number, or a statement that they do not have one,

(c) the date of the transfer and, if different, the date of the event triggering the liability to pay the charge on the transfer,

(d) the amount of the transfer,

(e) the date the claimant paid the charge to HMRC,

(f) the circumstances giving rise to the exclusion from the charge,

(g) the date during the relevant period for the transfer on which the circumstances in sub-paragraph (f) arose, and

(h) the amount in respect of which the claim is made.