Regulation 211 Information about payment of annual allowance chargeI1

If a member’s pension scheme input amount for this scheme for a tax year exceeds the amount of the annual allowance for that tax year, paragraph (2) applies in respect of the member for that tax year.

The scheme manager must, no later than F16 October after the end of the tax year, provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year.

In this regulation—

• “annual allowance” has the meaning given in section 228 (annual allowance) of FA 2004^f1;

• “annual allowance charge” has the meaning given in section 227 (annual allowance charge) of FA 2004^f2;

• “pension scheme input amount” has the same meaning as in section 237B(2) of FA 2004^f3 (liability of scheme administrator); and

• “tax year” means a period of one year which is the period of assessment for income tax purposes.