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The Help–to–Save Accounts Regulations 2018
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- UK Statutory Instruments
- 2018 No. 87
- Regulation 14
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Bonus claim
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14.—(1) A bonus is only payable if a claim for it is made by the authorised account provider in accordance with arrangements made between HMRC and the Director of Savings.
(2) HMRC may from time to time specify—
(a)the information to be included in a claim for a bonus;
(b)the period to which such a claim is to relate (“claim period”); and
(c)the form or manner in which such a claim is to be made.
(3) The claim is to be made on a date within such period provided for in accordance with those arrangements after the end of a claim period.
(4) HMRC in accordance with those arrangements must pay the authorised account provider for the account of the account holder any bonus amount that is due.
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