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Tax Claim Definition

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Tax Claim

Interim Claim (PEP10): Form on which the plan manager claims back from the Inland Revenue the tax which has been deducted at source (at 20%) from the net dividends and distributions received on holdings in a PEP. Interim claims may be made monthly (in tax months 6th–5th). Annual Claim (PEP14): The formal claim for all tax credits and adjustments for the whole of a complete tax year, subject to audit by the plan manager’s external auditors.

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