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.
Ref: APSS 103 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS103&template=APSS103.xdp
Ref: APSS 103 notes PDF, 39.1KB, 2 pages
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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).
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Related forms and guidance
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.