Use form APSS 303 to report unauthorised borrowing by the pension scheme.
This form should reach HM Revenue and Customs:
- after the end of the tax year to which it relates, but
- on or before 31 January following the end of the tax year to which it relates unless the scheme has wound up
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.