As part of the range of measures introduced as a result of the Covid-19 outbreak, until at least 31 October (subject to review), HMRC will accept email returns as it understands that administrators may have difficulty in obtaining ‘wet’ signatures on various returns.

Accordingly, for forms APSS106 (relief at source repayment claims), APSS107 (annual statistical return), and APSS590 (relief at source declaration), HMRC will accept scanned documents sent by the authorised signatory or if submitted by some other person, that the authorised signatory sends a separate email authorising them to submit the claim/return.

See also: Pensions Scheme Newsletter 121.

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