Claiming for AVC lump sums

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scallywag

Registered User
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In the last couple of years I made some AVC lump sums to my company pension, around October time, and claimed tax relief by submitting a tax return. I'm pretty sure the tax return was made for the *previous* full year.

Now I've done the same, but revenue contacted me to say I'm too late to claim AVC relief for 2022. Which is correct, I just made the lump sum a few weeks ago.

So should I be doing *both* of these: a tax return for 2022 (for medical expenses etc), plus "Manage your tax 2023" to claim relief on the AVC lump sum?

I just don't remember doing it that way in the past.
 
If you are PAYE and filing Form 12, Revenue say you have to elect to back-date by the end of October in the following year.

If you are self-assessed and filing Form 11, you have until the online filing date in the middle of November.

Much discussion in https://www.askaboutmoney.com/threads/assistance-with-form-11-returns.228842/

I'm not convinced that all the Revenue guidance on this distinction is consistent, but this seems to be what they are enforcing in practice.
 
@scallywag , Something similar happened to me this year. I made the AVC payment in October but only completed the return in early November so they said I was too late. It always bugs me but it is as @MugsGame said, the election to claim the relief must also be made before the following October deadline. This is confusing because it is not clear on the revenue website and a lot of PAYE only users confuse this with the 4 year limit for claiming relief.

I argued (politely) that I tried to make the election in October but that I could not do so because attaching the AVC certificate was a requirement for adding the AVC relief to my return. I waited to receive the cert from the pension provider before completing the IT return.

I can understand not receiving the refund without providing the AVC cert but I should be able to make the election without attaching the cert. Especially since it is not a requirement for ROS users. They accepted this and said that it was fine because I had done it before the ROS online deadline of 15 November.

So go back and argue with them :)
 
Look up Revenue eBrief No. 190/18 and No. 98/17. Both of these say that you can get the extended deadline even if you're PAYE and whether you're using ROS or MyAccount.

The requirement for PAYE folk to upload a certificate is new this year. The industry lobbied because few pension companies are turning around certificates any way quickly these days, and Revenue have conceded that the customer can upload a certificate of their own writing.

The certificate must confirm...
  • Date of pension contribution payment
  • Total amount paid
  • Type of pension contract to which the contribution was paid, AVC, PRSA, Personal Pension, Occupational Scheme
  • The relevant policy / scheme number and pension provider
  • Name and address of the customer
  • Confirmation that tax relief was not allowed on the contribution through payroll - that it is a once off contribution.
 
Dave Vanian said:
Look up Revenue eBrief No. 190/18 and No. 98/17. Both of these say that you can get the extended deadline even if you're PAYE and whether you're using ROS or MyAccount.

The requirement for PAYE folk to upload a certificate is new this year. The industry lobbied because few pension companies are turning around certificates any way quickly these days, and Revenue have conceded that the customer can upload a certificate of their own writing.

The certificate must confirm...
  • Date of pension contribution payment
  • Total amount paid
  • Type of pension contract to which the contribution was paid, AVC, PRSA, Personal Pension, Occupational Scheme
  • The relevant policy / scheme number and pension provider
  • Name and address of the customer
  • Confirmation that tax relief was not allowed on the contribution through payroll - that it is a once off contribution.
Click to expand...
Is the certificate (from pension provider or self-documented) now a hard requirement to upload? I submitted my income tax return for 2022 via Form 11 today with an AVC claim & didn't upload a cert during submission (I didn't see an option on F11 to upload any docs, where is that btw?). Are Revenue likely to request receipt of my cert before they issue my refund for overpayment?
 
Thanks to the contributors for this post.
I am trying to claim tax relief on an AVC for last year for my husband. However he moved jobs in 2023 and when I try to back-date to 2022 it only lists old employer and the AVC made was not linked to old employer. Is there a way to achieve this (at this late hour...)
Thanks for advice
 
James5 said:
Is the certificate (from pension provider or self-documented) now a hard requirement to upload? I submitted my income tax return for 2022 via Form 11 today with an AVC claim & didn't upload a cert during submission (I didn't see an option on F11 to upload any docs, where is that btw?). Are Revenue likely to request receipt of my cert before they issue my refund for overpayment?
Click to expand...
Just wondering what the outcome of this query was?
 
Yeah, had all sections filled out online with ROS but was not able to find the section for uploading of the AVC certificate. I shoved the lot and receipts into an envelope and let Revenue sort through it. One month later, all processed.
 
I suspect many avc claims were accepted last year by revenue as people had already filed before the revenue announced that proof was needed?

Correct me if I'm wrong but this new "submit proof" thing wasn't announced until October 23? Meaning those who paid and filed before then probably didn't send in the avc proof and revenue accepted same?


Im assuming revenue won't start looking back at last year but will be more stringent this year....?
 
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