Taxes Consolidation Act 1997 Schedule 23C paragraph 1

Information to be provided in respect of preretirement access to additional voluntary PRSA contributions

Paragraph 1 requires PRSA administrators to provide Revenue with quarterly statistical returns on pre-retirement transfers of additional voluntary PRSA contributions.

• PRSA administrators who handle additional voluntary contribution (AVC) transfers under section 782A must file quarterly returns with Revenue.
• Returns must be delivered electronically within 15 working days of the end of each quarter, starting with the quarter ending 30 June 2013.
• The return must include the number of transfers made, the aggregate value of those transfers, and the tax deducted from the aggregate value.
• The electronic filing method used must be one required or approved by the Revenue Commissioners.