Monthly return

This section requires the pension provider to make a monthly return (including, where it is the case, a nil return) to the Revenue Commissioners setting out in relation to that month—

• the total amount of tax credits that are being claimed;
• the total amount of additional tax credits that are being claimed; and
• the number of individuals who invested in each type of pension product.

The pension provider must make the return within 15 days of the end of every month and must declare in the return that, to the best of his/her knowledge, the information in the return is correct.

Relevant Date: Finance Act 2019