# The Registered Pension Schemes (Relief at Source) Regulations 2005, Regulation 9: Claims: introductory


(1) Amounts recoverable by a scheme administrator under section 192(3)(a) shall be recovered on a claim made to Her Majesty’s Revenue and Customs for the purpose of these Regulations.
(2) A claim shall be for a year of assessment (an “annual claim”).
This is subject to the following qualification.
(3) A claim may also be made in accordance with regulation 10 for a tax month (an “interim claim”).

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Source: https://www.legislation.gov.uk/uksi/2005/3448/regulation/9 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.