# claiming back tax on AVC



## aidank (4 Nov 2013)

I have made an AVC to my pension for 2012 and want to claim back the tax relief

does anyone know the form for doing this

is it this one revenue.ie/en/tax/it/forms/cgprsi1.pdf

Im 32 and say I put in 10k into the AVC I should be entitled to 2k back ?


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## Steven Barrett (4 Nov 2013)

If you pay the AVC's directly from salary, you get the tax relief at source and don't need to claim anything back.


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## aidank (4 Nov 2013)

SBarrett said:


> If you pay the AVC's directly from salary, you get the tax relief at source and don't need to claim anything back.



didn't pay direct from salary

I just sent a cheque to pension people so they have given me a receipt with the details on it hence i need to claim the tax back


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## Steven Barrett (4 Nov 2013)

Ok. 
I think this is the form (your link didn't work)
http://www.revenue.ie/en/tax/it/forms/form12s.pdf

No harm checking with the Revenue first. I've had clients who have got refunds without filling in forms. I think they just sent in their P60 and the life company confirmation of payment.


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## TheFatMan (4 Nov 2013)

I think you're a little late. Should have made the declaration to revenue by October 31st to claim the 2012 relief.

Now you can only claim the relief against 2013 earnings. Do it now and they'll update your tax credits and your November/December salary will benefit. Wait till December and revenue will send you a cheque in January


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## Conan (4 Nov 2013)

You have until Nov 14th if using ROS to claim the relief.


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## Joe_90 (5 Nov 2013)

@ Thefatman and Conan, I think that you are confusing the time that the OP has to make a pension payment and claiming a payment.

A claim for a refund can still be made.


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## Conan (5 Nov 2013)

Joe,
I don't think so. If the contribution was made before 31st Oct, then relief can be claimed using ROS if submitted by 14th Nov.


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## Clarkey (5 Nov 2013)

Conan said:


> Joe,
> I don't think so. If the contribution was made before 31st Oct, then relief can be claimed using ROS if submitted by 14th Nov.



Not if he is a PAYE worker. Claims are due by the filing deadline and 14th November extension only applies to form 11s filed online.


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## T McGibney (5 Nov 2013)

Clarkey said:


> Claims are due by the filing deadline .



I don't get this. A claim for a tax relief can be made within four tax years ("the four year rule"). They don't suddenly expire on 31 October or 14 November. Am I missing something?


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## Clarkey (5 Nov 2013)

T McGibney said:


> I don't get this. A claim for a tax relief can be made within four tax years ("the four year rule"). They don't suddenly expire on 31 October or 14 November. Am I missing something?



To carry the pension relief back to the previous year it must be claimed by the filing deadline. If he wants to claim it against 2013 tax he is subject to the four year rule.


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## Clarkey (5 Nov 2013)

This is assuming the payment was made in 2013. If it was made in 2012 there is no issue


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## aidank (7 Nov 2013)

Conan said:


> Joe,
> I don't think so. If the contribution was made before 31st Oct, then relief can be claimed using ROS if submitted by 14th Nov.



interesting how do I claim with ROS, I have logged into PayeAnytime online  (https://www.ros.ie/payeAnytime/payeAnytime.html#)  I don't see any line item for AVCs


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## Clarkey (7 Nov 2013)

aidank said:


> interesting how do I claim with ROS, I have logged into PayeAnytime online  (https://www.ros.ie/payeAnytime/payeAnytime.html#)  I don't see any line item for AVCs



You can't unless you are filing a form 11


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## TheFatMan (7 Nov 2013)

Hi AidanK

I assume you are
1. a regular PAYE worker with no other income
2. Have made an AVC to your occupational pension scheme in 2013 but want to apply it to 2012 to maximise the tax efficiency

In this case you make the AVC to your pension company,
they issue you with a receipt
you must send a letter to revenue office prior to 31 October 2013 with a copy of your P60, the receipt and pension contribution statement for 2012 telling them you want to claim additional tax relief.
They will then send you a cheque.

As you have missed the October 31 deadline for filing and you dont file through ROS (mainly self employed) you are too late to apply for 2012 tax relief. 

You can still apply for 2013 relief if you havent or wont maximize the tax reliefs. As I stated earlier do this now and your tax credits get adjusted. Do it in late December and they send you a cheque in January


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## aidank (10 Nov 2013)

TheFatMan said:


> Hi AidanK
> 
> I assume you are
> 1. a regular PAYE worker with no other income
> ...



thanks, only one thing is it was a pension contribution for 2012 and the receipt I got from pension company has pension contribution for year 2012 stamped on it


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## Clarkey (11 Nov 2013)

aidank said:


> thanks, only one thing is it was a pension contribution for 2012 and the receipt I got from pension company has pension contribution for year 2012 stamped on it



When was it paid?


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## Lucille (13 Nov 2013)

It doesn't matter when it was paid if the claim is not in by 31st Oct of the next year.

Have just had protracted correspondence with Revenue on the very same subject. There was even a Sunday Times article in Sept that said the 4 year rule applied to pension contributions also.

A notice of claim to revenue has to be submitted even if the PRSA 2 cert has not been received from the pension's company. It can be sent at a later stage. Then Revenue process the refund.


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## johnybravo (13 Nov 2013)

look for FORM 12 'RETURN FOR THE YEAR ????' on the Revenue website. You won't need to fill out much of it. Send this to Revenue with a copy of your P60 and a letter from the insurance company dealing with the AVC's confiming your payments. The Revenue will pay the refund into your bank account.


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