Guidance

Completion guidance for form RPSCOM100(Z)

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

Document

Details

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

From April 2018 you must not use the paper format, instead you must send files electronically.

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.

From April 2018 this form will no longer be available from HMRC. Downloaded or photocopied forms are not allowed. Before April 2018, you can obtain original copies of the form by calling the Self Assessment orderline.

Published 16 September 2014
Last updated 31 January 2018 + show all updates
  1. Paper form RPSCOM100(Z) can no longer be used for tax years from April 2018.
  2. First published.