Pension Deceleration form for ROS Returns
There is a new mandatory requirement for a taxpayer to upload a pension certificate when claiming tax relief for pension contributions ahead of the self-assessment deadline of the 31st of October 2023. This is especially relevant for the self-employed and not something they had to do before and is already causing issues.
If a contribution is made near the 31st of October deadline and a pension certificate is not issued straight away, the new requirement would prevent taxpayers from completing their returns on time.
Revenue as an interim solution for this year’s assessment has agreed on the following.
Taxpayers will be asked to prepare and upload a Word or PDF document setting out the following information:
- Date of payment.
- Total amount paid.
- Type of pension; Personal, AVC, PRSA AVC etc
- Policy number.
- Name and address of the customer.
- Confirmation that the relief isn’t allowed through payroll – that it is a once-off contribution.
Please note that there is no requirement for the life office/pension administrator to prepare this.
Link to a compliant template here Revenue Pension Declaration