PRODUCT GUIDE
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PENSION PRODUCTS
GENERAL
Deadline for Carry Back - 31 January
Paperwork:
We must have received all the paperwork to allow us to process the case by 31 January.
This paperwork should normally include the PP43 (CB) form. However, if it is not possible to send the completed PP43 (CB) form to us by the deadline, we can still accept this provided it is clear there is an intention to carry back.
Please ensure that the Contributions section of the Premier Personal Pension/Stakeholder application form is completed to show that carry back applies for some or all of the contribution(s).
For Group Personal Pension/Group Stakeholder business, the planholder/adviser can tell us that carry back applies by:
Letter,
Fax,
Email or
Telephone (in which case we must keep a record of the call that we can show to HMRC) The date of election will be the date of the communication. This must be at or before the time of payment and no later than 31st January.
Where we have not received completed PP43(CB) form but we have been told there is an intention to carry back, we should then send blank form to the adviser and ask for immediate completion.
Mortgage Products
Legacy
Disclaimer
Pension Products
Contact
Protection Products
Investment Products
General
GENERAL
LEGACY INFORMATION RELEVANT PRIOR TO 6 APRIL 2006
All elections to carry back a personal pension/stakeholder contribution from the current tax year to the previous year must be made at, or before, the time of paying the contribution. Only contributions paid on or before 31 January in the tax year can be carried back.Paperwork:
We must have received all the paperwork to allow us to process the case by 31 January.
This paperwork should normally include the PP43 (CB) form. However, if it is not possible to send the completed PP43 (CB) form to us by the deadline, we can still accept this provided it is clear there is an intention to carry back.
Please ensure that the Contributions section of the Premier Personal Pension/Stakeholder application form is completed to show that carry back applies for some or all of the contribution(s).
For Group Personal Pension/Group Stakeholder business, the planholder/adviser can tell us that carry back applies by:
Letter,
Fax,
Email or
Telephone (in which case we must keep a record of the call that we can show to HMRC) The date of election will be the date of the communication. This must be at or before the time of payment and no later than 31st January.
Where we have not received completed PP43(CB) form but we have been told there is an intention to carry back, we should then send blank form to the adviser and ask for immediate completion.
