The administrator of a pension arrangement who deducts tax from a chargeable excess in accordance with section 787R Taxes Consolidation Act 1997 must provide the information requested in this form to the Collector-General and pay the tax, by electronic fund transfer (EFT), within 3 months of the end of the month in which the benefit crystallisation event giving rise to the chargeable excess occurs. Form 787S, including general guidance notes, has been published on the Revenue website for this purpose. Further details and a link to download Form 787S are set out in Revenue's eBrief No. 38/11 which is available at http://www.revenue.ie/en/practitioner/ebrief/2011/no-382011.html