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Registered Pension Schemes
Relief at Source: interim claim by scheme administrator for recovery of tax deducted by
individuals or members
Use this form to reclaim the tax deducted by your members
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What is apss105?
The apss105 is a form used to report certain information regarding foreign individuals.
Who is required to file apss105?
Certain entities, such as financial institutions, are required to file apss105.
How to fill out apss105?
apss105 can be filled out electronically or manually, following the instructions provided by the IRS.
What is the purpose of apss105?
The purpose of apss105 is to report information on foreign individuals who may have tax obligations in the U.S.
What information must be reported on apss105?
Information such as the individual's name, address, and taxpayer identification number must be reported on apss105.
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