# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 17: Lifetime allowance windfall charge: administration


(1) Section 254 of FA 2004 (accounting for tax by scheme administrators) and section 9 of the Taxes Management Act 1970 (returns to include self-assessment) have effect as if the lifetime allowance windfall charge was an amount of income tax to which the scheme administrator was liable under Part 4 of FA 2004.
(2) A lifetime allowance windfall charge that arose before the coming into force of these Regulations is to be treated, for the purposes of section 254 of FA 2004, as if it had arisen immediately after their coming into force.
(3) The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 have effect as if, in regulation 3 (the particulars required to be included in returns under section 254), in Table 1 at the end there were inserted—
“
Charge under regulation 16 of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (lifetime allowance windfall charge).
1. The number of individuals in respect of whom a lifetime allowance windfall charge has arisen.
2. The name and national insurance number of each individual in respect of whom a lifetime allowance windfall charge has arisen.
3. The date on which each further chargeable amount arose.
4. The amount of tax due in respect of each further chargeable amount.
”.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/17 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.