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.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 25 March 2019 — See all updates

Documents

Relief at source details (APSS 103)

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

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).

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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.

Published 4 April 2014
Last updated 25 March 2019 + show all updates

1. 25 March 2019

   The separate notes for form APSS 103 have been removed and incorporated into the form.

2. 4 April 2014

   First published.