Views:

We do not tell members when we've paid the tax charge to HM Revenue & Customs (HMRC).

If we're paying any of your Annual Allowance (AA) by voluntary Scheme Pays this must be paid earlier than the HMRC's mandatory deadline.

The deadline for paying voluntary Scheme Pays is the 31 January, the same as the deadline for paying tax on your self assessment tax return.

We pay tax quarterly to HMRC including voluntary Scheme Pays. The final dates for payment are:

  • 15 May
  • 14 August
  • 14 November
  • 14 February

Which quarter we pay your voluntary Scheme Pays depends on when we accept your Scheme Pays election.