Revenue Note for Guidance
This section requires each pension provider to make a return to the Revenue Commissioners in respect of each of the 4-month periods ending on 30 September 2006, 31 January 2007, 31 May 2007 and 30 September 2007. These returns are required to contain details of every individual in respect of whom tax credits were claimed in the period, certain details of their SSIA and the aggregate amount of tax credits claimed in the period.
Each pension provider must make a return (including, where appropriate, a nil return) to the Revenue Commissioners in respect of each of the 4-month periods ending on 30 September 2006, 31 January 2007, 31 May 2007 and 30 September 2007. The returns must be made before the 28th day of the month following the end of the period.
(a) A return for each period must contain details of—
Relevant Date: Finance Act 2019