| Registered Pension Schemes (Provision of Information) 2026 |
S.I. 2026/818 |
13 Jul 2026 |
Section 251 |
| Registered Pension Schemes (Net Pay Arrangements) 2026 |
S.I. 2026/671 |
22 Jun 2026 |
Section 193A |
| Income Tax (Construction Industry Scheme) 2026 |
S.I. 2026/289 |
12 Mar 2026 |
Section 60, Section 70 |
| Statutory Neonatal Care Pay 2025 |
S.I. 2025/326 |
3 Mar 2025 |
Section 62, Section 71 |
| Pensions (Abolition of Lifetime Allowance Charge etc) 2024 |
S.I. 2024/356 |
12 Mar 2024 |
Section 169, Section 251 |
| Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) 2024 |
S.I. 2024/357 |
12 Mar 2024 |
Section 238A |
| Authorised Surplus Payments Charge (Variation of Rate) 2024 |
S.I. 2024/335 |
7 Mar 2024 |
Section 207 |
| Income Tax (Construction Industry Scheme) 2024 |
S.I. 2024/308 |
5 Mar 2024 |
Section 60, Section 73, Schedule 11 paragraph 4, Schedule 11 paragraph 8, Schedule 11 paragraph 12 |
| Registered Pension Schemes (Authorised Member Payments) 2023 |
S.I. 2023/1012 |
15 Sep 2023 |
Section 164, Section 172A |
| International Organisations (Tax Exemptions Designation) 2023 |
S.I. 2023/348 |
21 Mar 2023 |
Section 73A |
| Registered Pension Schemes (Authorised Member Payments) 2022 |
S.I. 2022/723 |
29 Jun 2022 |
Section 164 |
| Income Tax (Construction Industry Scheme) 2022 |
S.I. 2022/385 |
28 Mar 2022 |
Section 62, Section 71 |
| Registered Pension Schemes 2022 |
S.I. 2022/392 |
28 Mar 2022 |
Section 237B, Section 251 |
| Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2022 |
S.I. 2022/227 |
4 Mar 2022 |
Section 73 |
| Tax Avoidance Schemes (Information) 2021 |
S.I. 2021/980 |
8 Sep 2021 |
Section 312, Section 312ZA, Section 312A, Section 312B, Section 313, Section 313ZA, Section 313ZB, Section 313ZC, Section 317, Section 318 |
| Pension (Non-Taxable Payments Following Death) (Real Time Information) 2021 |
S.I. 2021/506 |
26 Apr 2021 |
Section 251 |
| Income Tax (Construction Industry Scheme) 2021 |
S.I. 2021/321 |
15 Mar 2021 |
Section 62, Section 73 |
| Finance Act 2004 (Standard Lifetime Allowance) 2020 |
S.I. 2020/342 |
23 Mar 2020 |
Section 218 |
| Statutory Parental Bereavement Pay 2020 |
S.I. 2020/240 |
12 Mar 2020 |
Section 62, Section 71 |
| Finance Act 2004 (Specified Pension Schemes) 2019 |
S.I. 2019/1425 |
30 Oct 2019 |
Section 150 |
| Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) 2019 |
S.I. 2019/773 |
2 Apr 2019 |
Section 169 |
| Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) 2019 |
S.I. 2019/774 |
2 Apr 2019 |
Section 244M |
| Income Tax (Construction Industry Scheme) and the Corporation Tax (Security for Payments) 2019 |
S.I. 2019/384 |
27 Feb 2019 |
Section 70A |
| Finance Act 2004 (Standard Lifetime Allowance) 2019 |
S.I. 2019/29 |
10 Jan 2019 |
Section 218 |
| Relevant Overseas Schemes (Transfer of Sums and Assets) 2018 |
S.I. 2018/372 |
14 Mar 2018 |
Section 169, Schedule 28 paragraph 2 |
| Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2018 |
S.I. 2018/373 |
14 Mar 2018 |
Section 282, Schedule 34 paragraph 1, Schedule 34 paragraph 3, Schedule 34 paragraph 4, Schedule 34 paragraph 7, Schedule 34 paragraph 7A |
| Finance Act 2004 (Standard Lifetime Allowance) 2018 |
S.I. 2018/206 |
20 Feb 2018 |
Section 218 |
| Registered Pension Schemes (Relief at Source) 2018 |
S.I. 2018/150 |
7 Feb 2018 |
Section 192 |
| Tax Avoidance Schemes 2017 |
S.I. 2017/1171 |
29 Nov 2017 |
Section 306, Section 317, Section 313 |
| Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2017 |
S.I. 2017/1172 |
29 Nov 2017 |
Section 306, Section 317 |
| Registered Pension Schemes (Authorised Payments) 2017 |
S.I. 2017/397 |
14 Mar 2017 |
Section 164 |
| Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) 2017 |
S.I. 2017/398 |
14 Mar 2017 |
Section 150 |
| Registered Pension Schemes (Provision of Information) 2017 |
S.I. 2017/11 |
10 Jan 2017 |
Section 251, Section 282 |
| Registered Pension Schemes (Bridging Pensions) and Appointed Day 2016 |
S.I. 2016/1005 |
17 Oct 2016 |
Schedule 28 paragraph 2 |
| Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) 2016 |
S.I. 2016/404 |
17 Mar 2016 |
Schedule 11 paragraph 13 |
| Income Tax (Construction Industry Scheme) 2016 |
S.I. 2016/348 |
11 Mar 2016 |
Section 69, Section 70, Section 73, Schedule 11 paragraph 4, Schedule 11 paragraph 7, Schedule 11 paragraph 8, Schedule 11 paragraph 11, Schedule 11 paragraph 12 |
| Registered Pension Schemes (Provision of Information) 2016 |
S.I. 2016/308 |
7 Mar 2016 |
Section 251 |
| Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2016 |
S.I. 2016/99 |
1 Feb 2016 |
Section 306, Section 317 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2015 |
S.I. 2015/1454 |
15 Jul 2015 |
Schedule 28 paragraph 27AA, Schedule 28 paragraph 27FA |
| Registered Pension Schemes (Provision of Information) 2015 |
S.I. 2015/1455 |
15 Jul 2015 |
Section 251, Section 282 |
| Registered Pension Schemes (Audited Accounts) (Specified Persons) 2015 |
S.I. 2015/1518 |
15 Jul 2015 |
Section 250, Section 282 |
| Tax Avoidance Schemes (Promoters and Prescribed Circumstances) 2015 |
S.I. 2015/945 |
26 Mar 2015 |
Section 307, Section 318 |
| Tax Avoidance Schemes (Information) 2015 |
S.I. 2015/948 |
26 Mar 2015 |
Section 312, Section 312A, Section 313, Section 313ZC, Section 313C, Section 317, Section 318 |
| Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) 2015 |
S.I. 2015/789 |
19 Mar 2015 |
Schedule 11 paragraph 13 |
| Registered Pension Schemes (Splitting of Schemes) 2015 |
S.I. 2015/667 |
12 Mar 2015 |
Section 274A |
| Overseas Pension Schemes 2015 |
S.I. 2015/673 |
12 Mar 2015 |
Section 150, Section 169, Section 251 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2015 |
S.I. 2015/633 |
10 Mar 2015 |
Schedule 28 paragraph 3, Schedule 28 paragraph 6, Schedule 28 paragraph 17, Schedule 28 paragraph 20 |
| Registered Pension Schemes (Provision of Information) 2015 |
S.I. 2015/606 |
9 Mar 2015 |
Section 251 |
| Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) 2015 |
S.I. 2015/464 |
3 Mar 2015 |
Section 306, Section 317 |
| Income Tax (Construction Industry Scheme) 2015 |
S.I. 2015/429 |
2 Mar 2015 |
Section 62, Section 70 |
| Statutory Shared Parental Pay 2015 |
S.I. 2015/125 |
3 Feb 2015 |
Section 62, Section 71 |
| Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) 2015 |
S.I. 2015/80 |
27 Jan 2015 |
Section 238A, Section 282 |
| Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) 2014 |
S.I. 2014/1842 |
21 Jul 2014 |
Section 251 |
| Registered Pension Schemes (Provision of Information) 2014 |
S.I. 2014/1843 |
21 Jul 2014 |
Section 251, Section 282 |
| Registered Pension Schemes (Accounting and Assessment) 2014 |
S.I. 2014/1928 |
21 Jul 2014 |
Section 255 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2014 |
S.I. 2014/1449 |
4 Jun 2014 |
Section 169, Section 282 |
| Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2014 |
S.I. 2014/472 |
12 Mar 2014 |
Section 73 |
| Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) 2013 |
S.I. 2013/2571 |
9 Oct 2013 |
Section 306, Section 317 |
| Tax Avoidance Schemes (Information) (Amendment, etc) 2013 |
S.I. 2013/2592 |
9 Oct 2013 |
Section 308, Section 312B, Section 313, Section 313ZA, Section 313ZB, Section 317, Section 318 |
| Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2013 |
S.I. 2013/2595 |
9 Oct 2013 |
Section 306, Section 317 |
| Registered Pension Schemes and Overseas Pension Schemes 2013 |
S.I. 2013/2259 |
6 Sep 2013 |
Section 150, Section 251, Section 169, Section 282 |
| Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) 2013 |
S.I. 2013/1741 |
19 Jul 2013 |
Section 251 |
| Registered Pension Schemes (Provision of Information) 2013 |
S.I. 2013/1742 |
19 Jul 2013 |
Section 251, Section 282 |
| Registered Pension Schemes (Authorised Payments) 2013 |
S.I. 2013/1818 |
19 Jul 2013 |
Section 164 |
| Temporary Non-Residence 2013 |
S.I. 2013/1810 |
18 Jul 2013 |
Section 273ZA |
| Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment) 2013 |
S.I. 2013/1111 |
8 May 2013 |
Section 254, Schedule 28 paragraph 2 |
| Pension Schemes 2013 |
S.I. 2013/1114 |
8 May 2013 |
Section 281, Section 282 |
| Income Tax (Construction Industry Scheme) 2013 |
S.I. 2013/620 |
14 Mar 2013 |
Section 62, Section 75, Schedule 11 paragraph 4, Schedule 11 paragraph 8, Schedule 11 paragraph 12 |
| Income Tax (Removal of Ordinary Residence) 2013 |
S.I. 2013/605 |
13 Mar 2013 |
Section 273ZA |
| Registered Pension Schemes (Relevant Annuities) 2012 |
S.I. 2012/2940 |
23 Nov 2012 |
Schedule 28 paragraph 14, Section 282 |
| Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2012 |
S.I. 2012/2395 |
17 Sep 2012 |
Section 306, Section 318 |
| Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) 2012 |
S.I. 2012/2396 |
17 Sep 2012 |
Section 308, Section 317 |
| Registered Pension Schemes (Authorised Payments) 2012 |
S.I. 2012/1881 |
17 Jul 2012 |
Section 164 |
| Tax Avoidance Schemes (Information) 2012 |
S.I. 2012/1836 |
12 Jul 2012 |
Section 306A, Section 307, Section 308, Section 308A, Section 309, Section 310, Section 312, Section 312A, Section 313, Section 313ZA, Section 313A, Section 313B, Section 313C, Section 317, Section 318 |
| Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) 2012 |
S.I. 2012/1795 |
10 Jul 2012 |
Schedule 34 paragraph 7 |
| Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) 2012 |
S.I. 2012/1221 |
3 May 2012 |
Section 150 |
| Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax 2012 |
S.I. 2012/886 |
21 Mar 2012 |
Section 267, Section 268 |
| Registered Pension Schemes and Overseas Pension Schemes 2012 |
S.I. 2012/884 |
20 Mar 2012 |
Section 150, Section 169, Section 251, Schedule 33 paragraph 5, Schedule 36 paragraph 51 |
| Income Tax (Construction Industry Scheme) 2012 |
S.I. 2012/820 |
14 Mar 2012 |
Section 62, Section 71, Section 73, Section 75, Schedule 11 paragraph 4, Schedule 11 paragraph 8, Schedule 11 paragraph 12 |
| Registered Pension Schemes (Authorised Payments) 2012 |
S.I. 2012/522 |
27 Feb 2012 |
Section 164 |
| Registered Pension Schemes 2011 |
S.I. 2011/1751 |
20 Jul 2011 |
Section 164, Section 177, Section 254, Section 273A, Schedule 28 paragraph 3, Schedule 28 paragraph 14, Schedule 28 paragraph 17, Schedule 29 paragraph 1, Schedule 34 paragraph 12, Section 282 |
| Registered Pension Schemes (Enhanced Allowances Transitional Protection) 2011 |
S.I. 2011/1752 |
20 Jul 2011 |
Section 251 |
| Taxation of Pension Schemes (Transitional Provisions) 2011 |
S.I. 2011/1782 |
20 Jul 2011 |
Section 282, Section 283 |
| Registered Pension Schemes (Relevant Income) 2011 |
S.I. 2011/1783 |
20 Jul 2011 |
Schedule 28 paragraph 14B, Schedule 28 paragraph 24D, Section 282 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2011 |
S.I. 2011/1790 |
20 Jul 2011 |
Section 169, Section 282 |
| Registered Pension Schemes (Modification of Scheme Rules) 2011 |
S.I. 2011/1791 |
20 Jul 2011 |
Section 237F |
| Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) 2011 |
S.I. 2011/1793 |
20 Jul 2011 |
Section 237B, Section 251 |
| Registered Pension Schemes (Provision of Information) 2011 |
S.I. 2011/1797 |
20 Jul 2011 |
Section 251 |
| Recovery of Import Duties and Export Duties (Andorra) 2011 |
S.I. 2011/1608 |
30 Jun 2011 |
Section 322 |
| Taxation of Pension Schemes (Transitional Provisions) 2011 |
S.I. 2011/732 |
14 Mar 2011 |
Section 282, Section 283 |
| Registered Pension Schemes (Transfer of Sums and Assets) 2011 |
S.I. 2011/733 |
14 Mar 2011 |
Section 169, Section 282, Schedule 28 paragraph 3, Schedule 28 paragraph 6 |
| Registered Pension Schemes (Provision of Information) 2011 |
S.I. 2011/301 |
9 Feb 2011 |
Section 251 |
| Registered Pension Schemes (Accounting and Assessment) 2011 |
S.I. 2011/302 |
9 Feb 2011 |
Section 254 |
| Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2010 |
S.I. 2010/2834 |
25 Nov 2010 |
Section 306 |
| Income Tax (Construction Industry Scheme) 2010 |
S.I. 2010/2495 |
13 Oct 2010 |
Section 62, Section 71 |
| Registered Pension Schemes (Standard Lifetime and Annual Allowances) 2010 |
S.I. 2010/922 |
24 Mar 2010 |
Section 218, Section 228 |
| Recovery of Import Duties and Export Duties (Andorra) 2010 |
S.I. 2010/795 |
15 Mar 2010 |
Section 322 |
| Income Tax (Construction Industry Scheme) 2010 |
S.I. 2010/717 |
9 Mar 2010 |
Section 71 |
| Registered Pension Schemes (Enhanced Lifetime Allowance) 2010 |
S.I. 2010/651 |
8 Mar 2010 |
Section 220, Section 221, Section 224, Section 256, Schedule 36 paragraph 7, Schedule 36 paragraph 11A, Schedule 36 paragraph 12, Schedule 36 paragraph 15A, Schedule 36 paragraph 18 |
| Registered Pension Schemes (Provision of Information) 2010 |
S.I. 2010/581 |
3 Mar 2010 |
Section 251 |