Business tax – guidance

Completion guidance for form RPSCOM100(Z)

Help and advice for completing a registered pension scheme (RPS) relief at source (RAS) annual information return on form RPSCOM100(Z).


This document contains guidance and advice on how to complete form RPSCOM100(Z) for your relief at source annual information return.

If at all possible you are encouraged to submit your return of information as an electronic file as this substantially improves the security of the data.

Submitting your return electronically is also generally easier and less time consuming than manually completing paper forms.

Form RPSCOM100(Z) is the paper alternative for use by pension scheme administrators when you are unable to submit your return as an electronic file.

The form has been designed to be read by Optical Character Reader equipment and it is essential that your submission is 100% correct and submitted in line with the instructions.

This form must be ordered from HM Revenue and Customs (HMRC) forms orderline as downloaded or photocopied forms are not permitted.