{ "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-1.B.3", "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-1.B.3.json", "legislation": "uksi/2008/653", "legislation_title": "The National Health Service Pension Scheme Regulations 2008", "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008", "path": "regulation/1.B.3", "kind": "regulation", "number": "1.B.3", "heading": "Provision of information relevant for tax purposes", "text": "(1) A person who is entitled to a benefit under this Section of the Scheme must give the Scheme administrator such information as will enable the Scheme administrator to determine—\n(a) whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and\n(b) if any such charge arises, the amount of the tax payable.\n(2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations).\n(3) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement.\n(3A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person must give to the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement.\n(3B) If a person claiming a benefit under these Regulations intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement.\n(4) The information that a person is required to give under this regulation must be given—\n(a) at the time the person makes a claim for a benefit, or\n(b) within such period ending after that time as the Scheme administrator specifies in writing.\n(5) If a person fails to comply with paragraph (4)(b), the Scheme administrator may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.\n(6) Paragraph (7) applies to members who are practitioners or non-GP providers.\n(7) The members referred to in paragraph (6) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the Scheme in a manner prescribed from time to time by the Secretary of State.", "extent": "E+W", "status": null, "version": "current", "annotations": [ { "type": "F", "label": "F1", "text": "Words in reg. 1.B.3(1) substituted (1.10.2009) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2009 (S.I. 2009/2446), regs. 1(2), 12" }, { "type": "F", "label": "F2", "text": "Words in reg. 1.B.3(3) substituted (1.10.2009) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2009 (S.I. 2009/2446), regs. 1(2), 12" }, { "type": "F", "label": "F3", "text": "Reg. 1.B.3(3A) inserted (with effect from 6.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2)(5), 10(a)" }, { "type": "F", "label": "F4", "text": "Words in reg. 1.B.3(3A) inserted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 19(a) (with reg. 49)" }, { "type": "F", "label": "F5", "text": "Words in reg. 1.B.3(3A) inserted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 19(b) (with reg. 49)" }, { "type": "F", "label": "F6", "text": "Reg. 1.B.3(3B) inserted (with effect from 6.4.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2)(5), 18" }, { "type": "F", "label": "F7", "text": "Words in reg. 1.B.3(3B) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 1(2)(c), 11" }, { "type": "F", "label": "F8", "text": "Reg. 1.B.3(6)(7) inserted (with effect from 6.4.2011) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2)(3), 10(b)" }, { "type": "footnote", "label": "f1", "text": "S.I. 2006/131." } ], "outstanding_effects": [], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/2008/653/regulation/1.B.3", "retrieved_at": "2026-10-29T03:34:22.381913+00:00" }, "licence": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." }