Form

Pension schemes: relief at source details (APSS 103)

Use form APSS 103 to register your pension scheme for tax relief at source on contributions to the pension scheme, or to notify any changes to a scheme that currently operates relief at source.

Documents

Relief at source details (APSS 103)

Details

Use form APSS 103 If you’re a pension scheme administrator to register your pension scheme for tax relief at source on contributions to the pension scheme, or to notify any changes to a scheme that currently operates relief at source (RAS).

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

APSS 103A - Relief at source details - specimen signatures
Use form APSS 103A If you’re a pension scheme administrator to provide specimen signatures for those persons authorised to sign RAS repayment claims on contributions to registered pension schemes. This form can be used for either new applications to register your scheme or for changes to existing signatories for relief at source claims.

Published 4 April 2014
Last updated 25 March 2019 + show all updates
  1. The separate notes for form APSS 103 have been removed and incorporated into the form.

  2. First published.