Taxes Consolidation Act 1997 Schedule 23 paragraph 2

Information about payments under approved schemes

Paragraph 2 of Schedule 23 requires the administrator of an approved retirement benefits scheme, and every employer who contributes to it, to furnish information and returns to a Revenue inspector on request.

• A Revenue inspector may, by written notice, require the scheme administrator and any contributing employer to provide specified information within 30 days.
• The notice may require a return of particulars of contributions paid under the scheme.
• A return of all payments made under the scheme must also be provided, covering refunds of contributions, commuted or lump sum payments, payments to employers, and pension or gratuity benefits.
• The inspector may also require a copy of the scheme's most recent accounts together with any actuarial report or advice given in connection with the scheme during the period covered by those accounts.