Business tax – form

Pension schemes: unauthorised borrowing report (APSS 303)

Use form APSS 303 to report unauthorised borrowing by the pension scheme.

Document

Unauthorised borrowing report (APSS 303)

Detail

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

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