The Registered Pension Schemes (Provision of Information) Regulations 2006

Made: 9th March 2006

Laid before the House of Commons: 10th March 2006

Coming into force: 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1)(a) and (b), (4)(a) and (b), (5) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to, the Finance Act 2004[^f00001], and now vested in them[^f00002].

Citation, commencement and effect

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These Regulations may be cited as the Registered Pension Schemes (Provision of Information) Regulations 2006, shall come into force on 6th April 2006, and have effect in relation to any reportable event which takes place on or after 6th April 2006.

Interpretation

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• (1) In these Regulations—

• “the Act” means the Finance Act 2004 and a reference, without more, to a numbered section or Schedule is a reference to the section of, or Schedule to the Act bearing that number;

• “associated company” has the meaning given by section 449 of the Corporation Tax Act 2010;

• “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

• “director” has the meaning given by section 67 of ITEPA 2003;

• “event report” means the report required by regulation 3(1);

• “fixed protection” means transitional protection provided for under paragraph 14 of Schedule 18 to the Finance Act 2011;

• “fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;

• “fixed protection 2014” means transitional protection provided for under Part 1 of Schedule 22 to the Finance Act 2013.

• “individual protection 2014” means transitional protection provided for under Part 1 of Schedule 6 to the Finance Act 2014;

• “individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;

• “relevant benefit crystallisation event”—in relation to a member’s lump sum allowance, has the same meaning as in section 637Q of ITEPA 2003 (availability of individual’s lump sum allowance) in relation to the member;in relation to a member’s lump sum and death benefit allowance, has the same meaning as in section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance) in relation to the member;

• “relevant lump sum death benefit” has the meaning given by section 637S(2)(c) of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance) ;

• “relevant reference number”, in relation to a member, means a reference number given by or on behalf of the Commissioners in respect of the member under—the Registered Pension Schemes (Enhanced Allowances) Regulations 2006 (S.I. 2006/131) (where the member relies on any provision of Schedule 36 to FA 2004);the Registered Pension Schemes (Enhanced Allowances Transitional Protection) Regulations 2011 (S.I. 2011/1752) (where the member relies on fixed protection under Schedule 18 to FA 2011);the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 (S.I. 2013/1741) (where the member relies on fixed protection 2014 under Schedule 22 to FA 2013);the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 (S.I. 2014/1842) (where the member relies on individual protection 2014 under Schedule 6 to FA 2014);paragraph 14 of Schedule 4 to the Finance Act 2016 (where the member relies on fixed or individual protection 2016 under that Schedule);

• “reportable event” means an event in relation to which information is required to be provided by virtue of these Regulations;

• “reporting year” means the tax year to which an event report relates.

• (2) Section 993 of ITA 2007 applies for the purpose of determining whether a person is connected with another for the purposes of these Regulations.

• (3) Expressions defined, or otherwise explained, in section 280, have the same meaning in these Regulations as they have in Part 4 of the Act.

Provision of information by scheme administrator to the Commissioners

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• (1) The scheme administrator of a registered pension scheme shall provide to the Commissioners an event report in respect of all of the reportable events specified in column (1) of the Table below which have occurred in respect of the scheme during the reporting year, containing the information specified in column (2).

Reportable event	Information
1. Unauthorised payments	1. Unauthorised payments
The name of the person to whom the payment was made, and—where the person is an individual, the national insurance number,where the person is a company, the company registration number, orin any other case, an alternative number obtained from the Commissioners,together with the nature, amount and date of the payment.;	The name, date of birth (if applicable), address and national insurance or company registration number of the person to whom the payment was made, together with the nature, amount and date of the payment.
2. ...	2. ...
3. Early provision of benefits	3. Early provision of benefits
The scheme provides benefits to a member of the scheme who is under the normal minimum pension age[^f00005] and before the benefits were provided the member was, either in the year in which they were provided or any of the preceding six years—in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director;whether alone or with others, the sponsoring employer; ora person connected with the sponsoring employer.	The name ... and national insurance number of the member, the nature, date and amount of the benefits provided, and reasons for those benefits having been provided under normal minimum pension age.
4. Serious ill-health lump sum	4. Serious ill-health lump sum
A scheme pays a member of the scheme a serious ill-health lump sum and before the payment was made the member was, either in the year in which they were provided or any of the preceding six years—in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director; orwhether alone or with others, the sponsoring employer; ora person connected with the sponsoring employer.	The name ... and national insurance number of the member, and the date and amount of the payment.
5. Suspension of ill-health pension	5. Suspension of ill-health pension
An ill-health pension which has been paid, pursuant to pension rule 1 in section 165(1), ceases to be paid for any reason other than the member’s death.	The name ... and national insurance number of the member to whom the pension had been paid, the date on which the period of non-payment began and the annual rate of the pension, to which the member was entitled, immediately before that period began.
6. ...	6. ...
7. ...	7. ...
8. ...	8. ...
8A. ...	8A. ...
9. Transfers to qualifying recognised overseas pension schemes	9. Transfers to qualifying recognised overseas pension schemes
The scheme makes a recognised transfer to a qualifying recognised overseas pension (“QROPS”) scheme which is not a registered pension scheme.	The name and national insurance number of the member, together with— the member’s principal residential address and, where that address is not in the United Kingdom, the member’s last principal residential address in the United Kingdom; if the member is no longer resident in the United Kingdom, the date that the residence ceased; the member’s date of birth; the member’s telephone number, if any, which the member has provided to the scheme administrator for use by the Commissioners in relation to the scheme;the acknowledgement mentioned in regulation 11BA(2)(b);the date of the recognised transfer;in the case of a transfer of sums, the amount of the sums;in the case of a transfer of assets, a description and valuation of each type of asset transferred including the value of any unquoted shares, quoted shares and real property; whether or not overseas transfer charge arises on the transfer;if the transfer is excluded from the charge, the reason why it is excluded;if the charge arises on the transfer—the transferred value, andthe amount in respect of the charge deducted from the transfer; the name and address of the QROPS to which the sums or assets have been transferred; the reference number, if any, given by the Commissioners for the QROPS; the country or territory under the law of which the QROPS is established and regulated; ...the name, address, business telephone number and, where available, the electronic mail address of the manager of the QROPS ; and the amount of the member’s overseas transfer allowance that is available on the making of the transfer.
10. Investment-regulated pension scheme	10. Investment-regulated pension scheme
The scheme becomes, or ceases to be, an investment-regulated pension scheme.	The date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme; andwhether all the investments held by the scheme comprise contracts or policies of insurance.
11. Changes in scheme rules	11. Changes in scheme rules
The scheme changes its rules to—entitle any person to require the making of unauthorised payments; orpermit investment other than in contracts or policies of insurance.	The fact of the change and the date on which the change takes effect.
12. Changes to rules of pre-commencement scheme treated as more than one scheme	12. Changes to rules of pre-commencement scheme treated as more than one scheme
The scheme, being one which immediately before 6th April 2006 was treated in accordance with section 611 of ICTA as two or more separate schemes, changes its rules in any way.	The fact of the change and the date on which the change takes effect.
13. Change in legal structure of scheme	13. Change in legal structure of scheme
The legal structure of the scheme changes from one of the following categories to another.The categories are—a single trust under which all of the assets are held for the benefit of all members of the scheme and which does not fall within category (d);...... a single trust under which all of the assets are held for the benefit of all members of the scheme and which provides benefits only—in the event of the death of a member, andin respect of a sum assured under a policy of insurance which becomes payable on the death of that member;a body corporate; andother.	The date on which the change took effect, together with—the new category listed in column 1 which applies to the scheme; andin the case of a change falling within category (f), a brief description of the nature of the new category of legal structure of the scheme.
14. Change in number of members	14. Change in number of members
The number of scheme members falls in a different band at the end of a tax year from that in which it fell at the end of the previous tax year.The bands are— 0 members; 1 member;2 to 11 members;12 to 50 members;51 to 10,000 members; andmore than 10,000 members.	The new band applicable to the number of scheme members.
15. ...	15. ...
16. ...	16. ...
17. ...	17. ...
18. Scheme chargeable payment	18. Scheme chargeable payment
The scheme is treated as having made a scheme chargeable payment under ... section 185A (income from taxable property) or section 185F (gains from taxable property).	The fact that the scheme is to be treated as having made a scheme chargeable payment.
19. Country or territory of establishment	19. Country or territory of establishment
The scheme changes the country or territory in which it is established.	The date of the change and the country or territory in which the scheme becomes established
20. Occupational pension scheme	20. Occupational pension scheme
The scheme becomes, or ceases to be, an occupational pension scheme.	The fact of the change and the date on which the change takes effect.
20A. Master Trust scheme
The scheme becomes, or ceases to be, a Master Trust scheme within the meaning of section 1 of the Pension Schemes Act 2017	The fact of the change and the date on which the change took effect.
21. ...
22. Annual Allowance
The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(2).	The tax year for which the annual allowance was exceeded and the name and national insurance number of the member together with the information specified in regulation 14A(2)(a).
23. Dual annual allowances
The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10).	The tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b).
24. Reportable payments of lump sums or lump sum death benefits
The scheme makes—aa reportable payment of a lump sum to a member (see paragraphs (10) to (14) of this regulation), orba reportable payment of a lump sum death benefit in respect of a member (see paragraphs (15) and (16) of this regulation).	The information is—athe member’s name and national insurance number,bthe nature and amount of the lump sum or lump sum death benefit,cthe date of the payment,din a case in which the payment is the payment of a lump sum, confirmation that any amount of tax due on the excess as a result of the charge to tax on pension income under Part 9 of ITEPA 2003 has been paid, andeeach relevant reference number (if any).

• (2) Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must—

• (a) provide the Commissioners with the individual’s date of birth and address in order to obtain an alternative number from them, and

• (b) provide this alternative number in place of the national insurance number (where the national insurance number is required by paragraph (1)).

• (2A) Paragraph (2B) applies to any amendment—

• (a) delivered on or after 6th April 2011 to an event report delivered before 6th April 2011, and

• (b) which relates to an individual whose details were included in respect of a reportable event in the event report which is being amended.

• (2B) Where paragraph (1) requires the scheme administrator of the scheme to provide the Commissioners with an individual’s national insurance number and where the national insurance number is not known to the scheme administrator —

• (a) paragraph (2) does not apply, and

• (b) the scheme administrator may provide the date of birth in place of the national insurance number.

• (3) For the purposes of reportable event 3 “benefits” does not include a payment—

• (a) which is reportable as reportable event 1 or reportable event 4; or

• (b) which falls within paragraph 10 of Schedule 29.

• (4) No event report is required by virtue of reportable event 10 in respect of arrangements—

• (a) where all the assets held by the scheme comprise contracts or policies of insurance, units in unit trust schemes or shares in open-ended investment companies and in managing those investments, the scheme administrator does not consult with any member of the scheme except to the extent necessary by virtue of the investment offering choices that are available to any person; and

• (b) under which all contributions paid are, after deduction of expenses, invested in deposits with deposit takers and the payment of interest on those deposits comprises the only income of the scheme from its investments.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) The event report shall—

• (a) be in a form specified by the Commissioners, and

• (b) be delivered (subject to the qualification in paragraph (7) , (9) and regulation 4(3)) at any time which falls—

• (i) after the end of the end of the tax year to which the report relates, but

• (ii) no later than the 31st January following the tax year to which the report relates.

• (7) An event report in respect of reportable event 9 must be delivered within 60 days beginning with the day of the transfer to which it relates but, if the scheme administrator applies before the end of those 60 days for a repayment of overseas transfer charge on the transfer, the report must be delivered before the administrator applies for the repayment..

• (8) An event report in respect of reportable event 20A must be delivered within 30 days of the event.

• (9) An event report in respect of reportable event 22, in a case where regulation 14A(6A) or (6B) applies, must be delivered—

• (a) within 3 months of the date of issue of the pension savings statement, or

• (b) if later, on or before 31st January following the tax year to which the report relates.

• (10) For the purposes of event 24, a lump sum paid to a member is “reportable” if any of the following four conditions is met.

• (11) The first condition is that—

• (a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637Q of ITEPA 2003, and

• (b) the amount of the payment exceeds the amount of the member’s lump sum allowance that is available on the member becoming so entitled.

• (12) The second condition is that—

• (a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003, and

• (b) the amount of the payment exceeds the amount of the member’s lump sum and death benefit allowance that is available on the member becoming so entitled.

• (13) The third condition is that—

• (a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637Q of ITEPA 2003,

• (b) the member’s lump sum allowance is, by virtue of any enactment, higher than the standard lump sum allowance, and

• (c) the amount of the payment exceeds the amount of the member’s lump sum allowance that would have been available on the member becoming so entitled had that allowance been the standard lump sum allowance.

• (14) The fourth condition is that—

• (a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003,

• (b) the member’s lump sum and death benefit allowance is, by virtue of any enactment, higher than the standard lump sum and death benefit allowance, and

• (c) the amount of the payment exceeds the amount of the member’s lump sum and death benefit allowance that would have been available on the member becoming so entitled had that allowance been the standard lump sum and death benefit allowance.

• (15) For the purposes of event 24, a lump sum death benefit paid in respect of a member is “reportable” if the following condition is met.

• (16) The condition is that—

• (a) the payment constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003, and

• (b) the amount of the payment, either alone or when aggregated with other payments of lump sum death benefits from the same scheme that constitute relevant benefit crystallisation events within the meaning of section 637S of ITEPA 2003, exceeds the amount of the standard lump sum and death benefit allowance.

• (17) In this regulation—

• “the standard lump sum allowance” means the amount specified in section 637P of ITEPA, disregarding the effect of any enactment under which the amount specified in that section is treated as a different amount in relation to any individual;

• “the standard lump sum and death benefit allowance” means the amount specified in section 637R of ITEPA, disregarding the effect of any enactment under which the amount specified in that section is treated as a different amount in relation to any individual.

Other information requirements

Provision of information in respect of a pension scheme which has been wound-up

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• (1) The person who, immediately before the winding-up of a registered pension scheme, was the scheme administrator shall give notice to the Commissioners of the fact that the scheme has been wound up and the date on which the winding up was concluded.

• (2) No notice is required by virtue of paragraph (1) in respect of—

• (a) an annuity contract or a trust scheme which is treated as a registered pension scheme by virtue of paragraph 1(1)(d), or (f) of Schedule 36, or article 27 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (contracts approved under section 620 or 621 of the Income and Corporation Taxes Act 1988[^f00008]); ...

• (b) a former approved superannuation fund within the meaning of paragraph 1(3) of Schedule 36 ; ...

• (c) an annuity contract which is treated as a registered pension scheme by virtue of section 153(8) other than an annuity contract to which paragraph (2A) applies. ; or

• (d) an annuity policy which is treated as a registered pension scheme by virtue of article 15(5) of the Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006 other than an annuity policy to which paragraph (2A) applies.

• (2A) This paragraph applies to an annuity contract or annuity policy —

• (a) which has received a recognised transfer (within the meaning of section 169) subsequent to the one which led to—

• (i) the annuity contract becoming a registered pension scheme under section 153(8), or

• (ii) the annuity policy becoming a registered pension scheme under paragraph 1(1) of Schedule 36 by virtue of article 15(5) of the Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006;

• (b) which has received—

• (i) relievable pension contributions as defined in section 188(2), or

• (ii) contributions paid by an employer,

where the total of those contributions exceeds £10;

• (c) where a declaration under section 270(2)(b) has been made by the scheme administrator to the Commissioners; or

• (d) which is an investment-regulated pension scheme which directly or indirectly holds an interest in taxable property.

Here “taxable property” has the same meaning as in Part 2 of Schedule 29A and whether an interest in taxable property is held directly or indirectly shall be determined in accordance with Part 3 of that Schedule.

• (3) Where a pension scheme is wound up, the time prescribed in respect of any information required to be delivered under these Regulations (whether in the event report or otherwise) is any time on or before—

• (a) the last day of the period of 3 months beginning with the day on which the winding up is completed, or

• (b) the last day otherwise prescribed by these Regulations for the provision of that information,

whichever is the earlier.

Provision of information by employer company to the Commissioners

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• (1) Where a registered pension scheme makes an unauthorised employer payment to a company, the company shall provide the information specified in paragraph (2).

• (2) The information required is—

• (a) details of the scheme that made the payment;

• (b) the nature of the payment;

• (c) the amount of the payment; and

• (d) the date on which the payment was made.

• (3) This information shall be provided to the Commissioners no later than the 31st January following the tax year in which the payment is made.

Scheme administration

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The person who has been, but has ceased to be, the scheme administrator must notify the Commissioners of the termination of his appointment, together with the date on which the termination took effect, within 30 days.

Percentage of standard lifetime allowance expended on the happening of a benefit crystallisation event

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• (1) The amount of a member’s lump sum allowance or lump sum and death benefit allowance expended on the happening of a relevant benefit crystallisation event is the non-taxable amount in relation to the lump sum to which the member becomes entitled, or the lump sum death benefit which a person is paid in respect of the member.

• (3) The provisions to which this paragraph applies are—

• (a) regulation 8(2) ... and (3);

• (b) regulation 9(2);

• (c) regulation 14(3);

• (d) regulation 15(2);

• (e) regulation 16(2) and (3);

• (f) regulation 17(2), (3) (5) and (7).

• (4) The total amount of a member’s lump sum allowance or lump sum and death benefit allowance expended is the sum of the amounts calculated in accordance with paragraph (1) in respect of each relevant benefit crystallisation event that has occurred in relation to the member.

• (5) In this regulation “non-taxable amount”—

• (a) in relation to a member’s lump sum allowance, has the meaning given by section 637Q(6) of ITEPA 2003;

• (b) in relation to a member’s lump sum and death benefit allowance, has the meaning given by section 637S(6) of ITEPA 2003.

Death: provision of information by scheme administrator to personal representatives

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• (1) The scheme administrator of a registered pension scheme shall provide to the personal representatives ... of a deceased member of that scheme, the information specified in paragraphs (1A), (2) ... and (3).

• (1A) The information specified in this paragraph is—

• (a) the name of the scheme and the name and address of the scheme administrator of the scheme;

• (b) each relevant reference number (if any) in relation to the deceased member;

• (c) the name, address, date of birth and national insurance number of each individual (if any) to whom a relevant lump sum death benefit in respect of the deceased member has been, or will be, paid under the scheme.

The information is to be provided no later than the last day of the period of 2 months beginning with the day on which a request for it is received from the member’s personal representatives.

• (2) The information specified in this paragraph is the amount of the member’s lump sum and death benefit allowance expended by, and the amount and the date of payment of, each relevant lump sum death benefit paid by the scheme in relation to the member.

• The information shall be provided no later than the last day of the period of 3 months beginning with the day on which the final such payment is made.

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) The information specified in this paragraph is the total amount of the member’s lump sum and death benefit allowance expended, at the date of the statement, by—

• (a) any relevant benefit crystallisation event in respect of the deceased member’s rights under the scheme to the extent that—

• (i) the sums or assets subject to any such event; and

• (ii) any sums or assets subsequently representing those sums or assets;

have not been transferred to another registered pension scheme, and

• (b) where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member any relevant benefit crystallisation event in connection with—

• (i) those sums or assets; and

• (ii) any other sums or assets held prior to the transfer which the sums and assets mentioned in sub-paragraph (i) represented,

but excluding from that amount any amount in respect of any relevant lump sum death benefit payment in respect of the deceased member .... The information is to be provided no later than the last day of the period of 2 months beginning with the day on which a request for it is received from the member’s personal representatives.

Death: provision of information by insurance company to personal representatives

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• (1) Where—

• (a) an insurance company has paid a lifetime annuity or a scheme pension to an individual who has been a member of a registered pension scheme purchased with sums or assets held for the purposes of that scheme, and

• (b) the member to whom that annuity or pension was payable has died,

the insurance company shall, on request by the member’s personal representatives, provide them with the information specified in paragraph (2).

• (2) The information is the total percentage of amount of the member’s lump sum and death benefit allowance expended, at the date of the statement, by—

• (a) any relevant benefit crystallisation event in respect of the deceased member under the registered pension scheme to the extent that—

• (i) the sums and assets subject to that event, or

• (ii) sums and assets subsequently representing those sums and assets,

have not been transferred to another such scheme, and

• (b) where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member’s rights, any relevant benefit crystallisation event in connection with—

• (i) those sums or assets; and

• (ii) any other sums or assets held prior to the transfer which the sums or assets mentioned in sub-paragraph (i) represented.

• (3) The information shall be provided no later than the last day of the period of 2 months beginning with the day on which the request was received.

Death: provision of information by personal representatives to the Commissioners

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• (1) Where—

• (a) a relevant lump sum death benefit is paid in respect of a deceased member of a registered pension scheme, and

• (b) that payment, of itself or together with any other relevant lump sum death benefit ..., results in the member’s lump sum and death benefit allowance being exceeded,

the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2).

• (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The information required is—

• (a) the name of the pension scheme from which, and the name and address of the scheme administrator by whom, the benefits were paid;

• (aa) the name of each other pension scheme (if any) of which the deceased member was a member, and the name and address of the scheme administrator of each such scheme;

• (b) the name , date of birth, date of death and national insurance number of the deceased member in respect of whom the benefits were paid;

• (ba) each relevant reference number (if any) in relation to the deceased member;

• (bb) the name, address, date of birth and national insurance number of the individual to whom the relevant lump sum death benefit is paid;

• (c) the amount and date of payment of the benefits; and

• (d) the amount by which the member’s lump sum and death benefit allowance is exceeded by virtue of the payments.

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) The information required shall be provided on or before the later of—

• (a) the end of the period of 13 months beginning with the death of the member; or

• (b) the end of the period of 30 days beginning with the date on which the personal representatives (or any of them) became aware that paragraph (1) ... applied to the deceased member.

• (4) Where a requirement to provide information under this regulation arises after the period specified in paragraph (3) has expired, the information shall be provided no later than the last day of the period of 30 months beginning with the death of the member.

• (5) If the personal representatives discover after the latest date for providing information under paragraph (4) any information required to be provided under paragraph (1) ..., that information shall be provided no later than the last day of the period of 3 months beginning with the discovery of that information.

Information provided by member to scheme administrator: enhanced lifetime allowance

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• (1) If a member of a registered pension scheme intends to rely on entitlement to—

• (a) an enhanced ... allowance or enhanced protection by virtue of any provisions listed in section 256(1), ...

• (b) fixed protection by virtue of paragraph 14 of Schedule 18 to the Finance Act 2011 , ...

• (c) fixed protection 2014 by virtue of Part 1 of Schedule 22 to the Finance Act 2013 , or

• (d) fixed protection 2016 by virtue of Part 1 of Schedule 4 to the Finance Act 2016,

the member must give to the scheme administrator the reference number issued by or on behalf of the Commissioners under any of the provisions mentioned in paragraph (1A) in respect of that entitlement.

• (1A) The provisions are—

• (a) the Registered Pension Schemes (Enhancement of Allowances) Regulations 2006 (S.I. 2006/131);

• (b) the Registered Pension Schemes (Enhanced Allowances Transitional Protection) Regulations 2011 (S.I. 2011/1752);

• (c) the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 (S.I. 2013/1741);

• (d) Schedule 4 to the Finance Act 2016 (pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision).

• (2) If the member of a registered pension scheme intends to rely on entitlement to individual protection 2014 by virtue of Part 1 of Schedule 6 to the Finance Act 2014 (“Part 1”), the member must notify the scheme administrator of—

• (a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes ( Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014; and

• (b) the member’s relevant amount calculated in accordance with Part 1.

• (3) If the member of a registered pension scheme intends to rely on individual protection 2016 by virtue of Part 2 of Schedule 4 to the Finance Act 2016, the member must notify the scheme administrator of—

• (a) the reference number in respect of the member issued by or on behalf of the Commissioners for the purposes of paragraph 9(2) of that Schedule, and

• (b) the member's relevant amount calculated in accordance with Part 2 of that Schedule.

Information about scheme administrator’s liability for a lifetime allowance charge

12

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Provision of information about unauthorised payments

13

• (1) Where a registered pension scheme has made to a member of the scheme an unauthorised payment under section 173(1) (provision of benefits), the scheme administrator shall provide to the member before 7th July following the tax year in which the payment is made the information specified in paragraph (2).

• (2) The information is—

• (a) the nature of the benefit provided;

• (b) the amount of the unauthorised payment which is treated as being made by the provision of the benefit; and

• (c) the date on which the benefit was provided.

Information provided to members by scheme administrators about benefit crystallisation events

14

• (1) The scheme administrator shall provide a statement containing the information in paragraph (3) to each member of the scheme or, if the member has died, the member’s personal representatives—

• (a) who has an actual (as opposed to prospective) entitlement to be paid a pension, at least once in each tax year, or

• (b) in respect of whom a relevant benefit crystallisation event has occurred, within 3 months of that event.

• This paragraph is subject to the following qualification.

• (2) No obligation to provide a statement arises—

• (a) under paragraph (1) if a statement is required to be provided under regulation 16, 17 or 17A containing the same information as is required by paragraph (3);

• (b) under paragraph (1)(a) in relation to a relevant existing pension (within the meaning of paragraph 10(2) of Schedule 36) to which an individual has an actual (as opposed to prospective) entitlement to be paid a pension on 5th April 2006;

• (ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) under paragraph (1)(b) if a statement is required to be provided under paragraph (1)(a) or under regulation 8(2) , ....

• (3) The information is the amount of the member’s lump sum allowance, and the amount of the member’s lump sum and death benefit allowance, expended by—

• (a) relevant benefit crystallisation events in respect of the scheme, to the extent that the sums or assets subject to any such event have not been transferred to another registered pension scheme, and

• (b) where the first-mentioned scheme has received (whether directly or indirectly) a transfer in respect of the member, any relevant benefit crystallisation event, prior to the transfer, in connection with—

• (i) the sums or assets represented by the transfer;

• (ii) sums and assets replaced by the sums or assets mentioned in paragraph (i).

Information between scheme administrators

15

• (1) This regulation applies if, and to the extent that, a member’s crystallised rights under one registered pension scheme (“Scheme A”), are transferred to another such scheme (“Scheme B”).

• (2) The scheme administrator of Scheme A shall provide to the administrator of Scheme B, within 3 months of the transfer, a statement of the total amount of the member’s lump sum allowance, and the total amount of the member’s lump sum and death benefit allowance, expended in each of the reportable periods by—

• (a) relevant benefit crystallisation events in respect of Scheme A in connection with the sums and assets represented by the transfer; and

• (b) where Scheme A has received (whether directly or indirectly) a transfer in respect of the member, any relevant benefit crystallisation event prior to the occurrence of the transfer in connection with—

• (i) the sums or assets represented by the transfer; and

• (ii) sums and assets replaced by the sums and assets mentioned in paragraph (i).

• (3) In paragraph (2) “the reportable periods” means—

• (a) the period ending with 5th April 2024, and

• (b) the period beginning with 6th April 2024 and ending with the date of the statement.

Pensions and annuities in payment: information provided to and by insurance companies

16

• (1) This regulation applies if a registered pension scheme has provided an insurance company with funds, otherwise than from a drawdown pension fund or flexi-access drawdown fund, to secure the payment of—

• (a) a scheme pension, or

• (b) a lifetime annuity.

• (2) The scheme administrator shall provide the insurance company, within 3 months of the date on which the recipient becomes entitled to the pension or annuity, with a statement of the total amount of the member’s lump sum allowance, and the total amount of the member’s lump sum and death benefit allowance, expended, at the date of the statement by relevant benefit crystallisation events in respect of that pension or annuity, and any pension commencement lump sum connected with that pension or annuity.

• (3) The insurance company shall provide to each pensioner or annuitant, at least once in each tax year, a statement of the total amount of the member’s lump sum allowance, and the total amount of the member’s lump sum and death benefit allowance, expended at the date of the statement, by relevant benefit crystallisation events in respect of that pension or annuity and any pension commencement lump sum paid in connection with that pension or annuity.

• (4) No obligation to provide a statement arises—

• (a) under paragraph (2) in respect of any entitlement to a pension or annuity or pension commencement lump sum which does not give rise to a relevant benefit crystallisation event ;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payments to insurance companies from unsecured pension funds

17

• (1) This regulation applies if a registered pension scheme has provided an insurance company with sums or assets from a drawdown pension fund or flexi-access drawdown fund, to secure the payment of—

• (a) a scheme pension, or

• (b) a lifetime annuity.

• (2) If the sums or assets provided comprise part of the member’s drawdown pension fund or of the member's flexi-access drawdown fund, the scheme administrator shall provide the insurance company, within 3 months of the purchase of the pension or annuity, with a statement of the amount of the member’s lump sum allowance, and the amount of the member’s lump sum and death benefit allowance, expended by the member becoming entitled to the scheme pension or the lifetime annuity.

• (3) The insurance company shall provide to each pensioner or annuitant, at least once in each tax year, a statement of the amount of the member’s lump sum allowance, and the amount of the member’s lump sum and death benefit allowance, expended at the date of the statement, in respect of that pension or annuity.

• But no statement is required if the amount expended is nil.

• (4) If the sums or assets provided comprise the whole of the member’s drawdown pension fund or of the member's flexi-access drawdown fund, the scheme administrator shall provide the insurance company, within 3 months of the purchase of the pension or annuity, with a statement containing the information in paragraph (5).

• (5) The information is—

• (a) the sum of the amounts of the member’s lump sum allowance, and the sum of the amounts of the member’s lump sum and death benefit allowance, expended by—

• (i) relevant benefit crystallisation events in respect of the scheme referred to in paragraph (4) (“A”), to the extent that the sums and assets subject to those events have not been the subject of a transfer to another registered scheme; and

• (ii) where A has received (whether directly or indirectly) a transfer in respect of that member, any relevant benefit crystallisation event prior to the transfer in connection with the sums and assets represented by the transfer and sums and assets which were replaced by the sums and assets mentioned in paragraph (i), less

• (b) the sum of the amounts of the member’s lump sum allowance, and the sum of the amounts of the member’s lump sum and death benefit allowance, expended by relevant benefit crystallisation events—

• (i) which have been the subject of a statement under paragraph (2),

• (ii) which have been the subject of a statement under regulation 16(2), or

• (iii) which are referable to sums or assets which continue to be held by A.

• (6) The insurance company shall provide to the pensioner or annuitant, once in each tax year, a statement containing the information in paragraph (7).

• (7) The information is—

• (a) the sum of the amounts of the member’s lump sum allowance, and the sum of the amounts of the member’s lump sum and death benefit allowance, expended by—

• (i) relevant benefit crystallisation events in respect of the scheme referred to in paragraph (4) (“A”), to the extent that the sums and assets subject to those events have not been the subject of a transfer to another registered scheme;

• (ii) relevant benefit crystallisation events in respect of a scheme pension after the pensioner first became entitled to it; and

• (iii) where A has received (whether directly or indirectly) a transfer in respect of that member, any benefit crystallisation event prior to the transfer in connection with the sums and assets represented by the transfer and sums and assets which were replaced by the sums and assets mentioned in paragraph (i), less

• (b) the sum of the amounts of the member’s lump sum allowance, and the sum of the amounts of the member’s lump sum and death benefit allowance, expended by benefit crystallisation events—

• (i) which have been the subject of a statement under paragraph (2),

• (ii) which have been the subject of a statement under regulation 16(3), or

• (iii) which are referable to sums or assets which continue to be held by A.

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Record-keeping

Retention of records

18

• (1) The persons prescribed by paragraph (2) shall preserve any documents in their possession or under their control in relation to a registered pension scheme and relating to—

• (a) any monies received by or owing to the scheme;

• (b) any investments or assets held by the scheme;

• (c) any payments made by the scheme;

• (d) any contracts to purchase a lifetime annuity in respect of a member of the scheme; and

• (e) the administration of the scheme.

• (2) In relation to a registered pension scheme the persons prescribed are—

• (a) any person who is or has been the scheme administrator;

• (b) any person who is or has been a trustee of the scheme;

• (c) any person who provides or has provided administrative services to the scheme; and

• (d) if the scheme is an occupational pension scheme, any person who is or has been a sponsoring employer[^f00010] or a director of an employer company.

• This is subject to the following qualification.

• (3) Any person who has ceased to act in relation to the scheme or ceased to provide administrative services to the scheme shall not be required to preserve documents where he has transferred all the documents to another person who has succeeded him in acting in relation to the scheme or providing administrative services to the scheme.

• (4) Documents must be preserved for the tax year to which they relate and for a period of 6 years following that year.

Signed

David Varney — Paul Gray — Two of the Commissioners for Her Majesty’s Revenue and Customs — 9th March 2006

Explanatory note

(This note is not part of the Regulations)

These Regulations specify the requirements for the provision of information in connection with registered pension schemes under Part 4 of the Finance Act 2004 (c. 12).

Regulation 1 provides for the citation and commencement of the Regulations, and regulation 2 for the interpretation of certain terms used in them.

Regulation 3 prescribes information which a scheme administrator is required to provide to the Commissioners for Her Majesty’s Revenue and Customs in the form of an annual event report. The regulation prescribes the information to be included in the form in respect of various events: the form itself will be approved separately by the Commissioners for HM Revenue and Customs.

Regulations 4 to 17 prescribe other information which is required to be given in connection with the administration of a scheme.

Regulation 18 prescribes requirements in respect of the keeping of records.

A regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the former Board of Inland Revenue on 8 April 2004 and is now available at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, Capital and Savings 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.

Footnotes

[^f00001]: 2004 c. 12. Section 251(6) is cited because of the meaning ascribed to “prescribed”.

[^f00002]: The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.

[^f00005]: See section 279(1) and paragraph 21 of Schedule 36..

[^f00008]: These provisions are repealed with effect from 6th April 2006 by section 326 of, and the relevant entry in Part 3 of Schedule 41 to the Finance Act 2004.

[^f00010]: “Sponsoring employer” has the meaning given by section 150(6) of the Finance Act 2004.

Editorial notes

[^key-c1143661438e9e762d2d88a5c3c94332]: Reg. 1 in force at 6.4.2006, see reg. 1

[^key-8de53da66dd8850207733f0506a2211a]: Reg. 2 in force at 6.4.2006, see reg. 1

[^key-0553656322d82d6e9a19cf0aaf525170]: Reg. 3 in force at 6.4.2006, see reg. 1

[^key-95f6bae1fa3ab28ce069764e44228623]: Reg. 4 in force at 6.4.2006, see reg. 1

[^key-3d3975b62d96c0a6453630aab20f221c]: Reg. 5 in force at 6.4.2006, see reg. 1

[^key-5d20dda16a4ad92e933a79b28bfe7979]: Reg. 6 in force at 6.4.2006, see reg. 1

[^key-9a494fd88a58a96d5f4813e287af6652]: Reg. 7 in force at 6.4.2006, see reg. 1

[^key-86554a3c9471cecabbb984a75b825621]: Reg. 8 in force at 6.4.2006, see reg. 1

[^key-f714a005bb809648b91b2a8ad66d7422]: Reg. 9 in force at 6.4.2006, see reg. 1

[^key-6a600bbaa7b7b130fcb8511fa6f7149f]: Reg. 10 in force at 6.4.2006, see reg. 1

[^key-1cc790c8811b1779eecd65f7a28172bc]: Reg. 13 in force at 6.4.2006, see reg. 1

[^key-7d8ab954a33825cdddc12b581b7c3222]: Reg. 14 in force at 6.4.2006, see reg. 1

[^key-5db330ee5cdd5659ab85ea239faff947]: Reg. 15 in force at 6.4.2006, see reg. 1

[^key-c9e40f062e5d79311c01992d1271101a]: Reg. 16 in force at 6.4.2006, see reg. 1

[^key-b37521879b36abd5a0c3303740e4be1f]: Reg. 17 in force at 6.4.2006, see reg. 1

[^key-91de87f35d6248179b8af83d6bf87253]: Reg. 18 in force at 6.4.2006, see reg. 1

[^key-66bb9ef946b759c6cf10b67f4b962dcb]: Regs. 11A, 11B inserted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 4

[^key-ffc3e2a4adc408f11e012a9e943b72a7]: Reg. 3(1) Table entry 10 substituted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(b)

[^key-a584d99de69df6b6430bfba9325da54d]: Words in reg. 3(1) Table entry 11 inserted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(c)

[^key-903fe8a635958a20f90e3e521e4e3cc7]: Words in reg. 3(1) Table entry 13 omitted (11.8.2006) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(d)

[^key-07cc86cd50868745994e9838d6d66dd3]: Reg. 3(1) Table entries 18-20 inserted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(e)

[^key-8f795f72ddaf597f82322176e979ca73]: Reg. 17A inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 7

[^key-129bbf8f37f017e58ce8781d140da3fb]: Words in reg. 3 Table entry 5 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(a)

[^key-856492d1de705340dcaeb2da0242306b]: Reg. 3 Table entry 16 omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(d)

[^key-d08690afe22fe4b431544b99d783f99e]: Words in reg. 3 Table entry 18 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(e)(iii)

[^key-5f5888fefdd8b58791bd8cea6eda960b]: Words in reg. 3 Table entry 18 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(e)(ii)

[^key-66ae7dcc9e9bc21e7ebcf199758c2ca1]: Reg. 4(2A) inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(4)

[^key-3c7f1ce6128d7bd9076601f7b69aa323]: Word in reg. 4(2)(a) omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(2)

[^key-6895cf5d9848858d492b826f0a9b5371]: Reg. 4(2)(c) and word inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(3)

[^key-b3088d82389cb7c493112d25bff6971e]: Words in reg. 8(1) omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 5

[^key-d2971ded0f593adf4083d0d0ac8547a9]: Words in reg. 14(1) inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 6(a)

[^key-9b44bf7cfbf8f2028b5afb40adcdf628]: Words in reg. 14(2)(a) substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 6(b)

[^key-9e6a3247bdc083419c152465289f42ba]: Reg. 5A inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 4

[^key-49506fb3fb3c685b53d7e35e42cfd600]: Reg. 4(2)(d) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(b)

[^key-5520edf7c30e8fccf6827ca674c4f601]: Word in reg. 4(2)(b) omitted (6.4.2010) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(a)

[^key-09af7edae7a14d09cb7afee0569582ba]: Word in reg. 4(2)(c) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(a)

[^key-d7d49779f3a2a5f9c727a816944071f8]: Word in reg. 4(2A) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(2)(a)

[^key-9c39119a261ab72e648251733c5687b5]: Reg. 4(2A)(a) substituted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(2)(b)

[^key-7777262f171377106d1c8193ab44dc09]: Regulations excluded (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(1) (with reg. 12(2))

[^key-817e747f9252339876e5f2e809e30753]: Reg. 11C inserted (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 4

[^key-7537c867f82916f2cdda7d19aa0abd44]: Words in reg. 3 Table entry 1 substituted (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(i)

[^key-31d5367aceeb0c0279f09b6f9ee96ccb]: Words in reg. 3 Table entries 3-8A omitted (6.4.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(iii)

[^key-c89ac66b1de7cdea57184dd218e7802f]: Words in reg. 3 Table entry 9 substituted (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(iv)

[^key-ae516cc7eda0775710d21cbfcddf47ed]: Reg. 3(2)-(2B) substituted for reg. 3(2) (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(b)

[^key-511d992a1ce33b18f23bc97b41281f51]: Regs. 14A, 14B inserted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 8

[^key-20ef0e2762518648080f606b62d58132]: Reg. 15A inserted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 9

[^key-4627477d9453da1d1ca5cc1f80be68c6]: Words in s. 17 heading substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 11

[^key-517942dd045b892983d605fb86130f79]: Words in reg. 2(2) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 3(3)

[^key-7188ae273c9e21d07a370626c5b7d7d8]: Words in reg. 2(1) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 3(2)(a)

[^key-40c730e534538d0033464b12683ddc9d]: Words in reg. 2(1) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 3(2)(b)

[^key-b22bbd9e8baaaab274bb85e473ef3f6b]: Words in reg. 2(1) inserted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 3(2)(c)

[^key-e15df7f780033a82cf28e0f0d1dbabdc]: Reg. 11 substituted (11.8.2011 for tax year 2012-13 and subsequent years) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1, 6

[^key-0f0bfd25a7e92f196ec3c8391c000d8a]: Reg. 16(4) inserted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 10(b)

[^key-983be3c6220a709702f2086c178ccd3f]: Words in reg. 16(1) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 10(a)

[^key-336c4ee30a7630db0f1c291195d08e56]: Words in reg. 17(1) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 12(a)

[^key-307e88c2685e38db940a97385384f4f6]: Words in reg. 17(2) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 12(b)

[^key-bbb986af952f994d328da5f298e947d5]: Words in reg. 17(4) substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 12(b)

[^key-5893e338f839e954f4a48a09f2bb8ee1]: Words in reg. 3(1) Table entry 1 substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(2)

[^key-ba93a631ee9b3c33243a3c143d74885c]: Reg. 3(1) Table entries 15, 17 omitted (11.8.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(7)

[^key-f00d856770b0a5da29d7d7f855f68fba]: Words in reg. 3(1) Table entry 18 omitted (11.8.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(8)

[^key-9dd46f711facf2928c8e15c017b85707]: Reg. 11BA inserted (6.4.2012) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 13

[^key-20764a35c78855237e73c3bf829a9778]: Reg. 3(7) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(c)

[^key-c76b07fe44ccac2b9da392f97d0cd00a]: Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(a)(i)

[^key-0ab2758e6fad45672a03497fd62d3259]: Words in reg. 3(1) Table entry 9 substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(a)(ii)

[^key-1f4560b27251d0423703e34bdc644d97]: Words in reg. 3(6)(b) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(b)

[^key-3a26353e83bd66fa75c8395017ca381d]: Words in reg. 11C(1) inserted (6.4.2012) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 14

[^key-2e393a2e6b671658aee8c30fd72f6a64]: Words in reg. 2(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 3

[^key-57df8761f694bbc954a5e6daa567bf11]: Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 4(3)

[^key-2900cccf4e112932e214ac8e3e24295f]: Reg. 3(1) Table entry 22 inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 4(4)

[^key-cd56db7fabcc7f3e21d86e6c49625a9e]: Words in reg. 11 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(a)

[^key-82232ed0437a7b7a87f61d3c882b032d]: Word in reg. 11(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(b)

[^key-2958e6f8645da395d112590169290f42]: Reg. 11(c) and word inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(b)

[^key-8c4f03bc640a61828456a2b7425ceaa0]: Reg. 11BA(2)(a)(iiia) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 6

[^key-52def369febb00ae7df561df4a15f27d]: Reg. 3(7) excluded (14.10.2013) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2259), regs. 1, 6(1)

[^key-e6cc1a7581d0d2e546c1f16ece39472e]: Reg. 11BA(3) excluded (14.10.2013) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2259), regs. 1, 6(2)

[^key-36cc8dfdbece158b7ca7497bf29461b3]: Reg. 11BA(4) excluded (14.10.2013) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2259), regs. 1, 6(3)

[^key-8fb1c41787af6eb16fe9dda74227cf4c]: Regs. 19, 20 and cross-headings inserted (retrospective to 19.3.2014) by Finance Act 2014 (c. 26), Sch. 5 paras. 11, 15

[^key-1c0f2b97347c62d2bfc6ceb6f90a56ed]: Words in reg. 2(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 3

[^key-77c0f8c635408bd942256fc779a80109]: Words in reg. 11 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(a)

[^key-0848e97da0a287236712a2fa580cd0f1]: Reg. 11 renumbered as reg. 11(1) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(b)

[^key-a3241511e5f66dc1926a7238c5afa2da]: Reg. 11(2) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(b)

[^key-99f2a693b409bd44eb73846817ea4078]: Reg. 3(1) Table entry 21 omitted (17.12.2014) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(2)

[^key-051adbe835777ce9de8fd3fcad93f899]: Regs. 14ZA-14ZE inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 87, 91(a) (with Sch. 1 para. 91(b))

[^key-df82ac6498514743781aea9b81fbe3ed]: Reg. 15ZA inserted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 10

[^key-80421b18b666ca69c5730207e7f84994]: Reg. 5B omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(3)(11) (with Sch. 1 para. 35(11))

[^key-6cb3c4f4331da3d9e8fc08077604c347]: Reg. 14A(9)-(12) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 88(4), 91(a) (with Sch. 1 para. 91(b))

[^key-72ed37c69085a2a1fd3da9af431b09e1]: Words in reg. 14A(1)(b) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 88(2)(a), 91(a) (with Sch. 1 para. 91(b))

[^key-db6dbc2dac7bbe7eda5111c1a7e26d6c]: Reg. 14A(1)(b)(ii) and word inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 88(2)(b), 91(a) (with Sch. 1 para. 91(b))

[^key-c64ef9f6d0a506f7f7217314247b5cac]: Words in reg. 14A(1) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 88(2)(c), 91(a) (with Sch. 1 para. 91(b))

[^key-e372d4ded4b44ca0a2c51ae53290126f]: Words in reg. 14A(8) substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 88(3), 91(a) (with Sch. 1 para. 91(b))

[^key-5e4734106deae9bd33e7033256f401ed]: Words in reg. 14B(1) substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 89, 91(a) (with Sch. 1 para. 91(b))