# The Public Service (Civil Servants and Others) Pensions Regulations 2014, Regulation 173: Information about payment of annual allowance charge

Extent: E+W+S+N.I.

(1) 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.
(2) The scheme manager must provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for a tax year—
(a) no later than 6th October after the end of that tax year; or
(b) where regulation 14A(6) (provision of pension savings statement where scheme administrator has not been provided with information about a member) of the Registered Pension Schemes (Provision of Information) Regulations 2006 applies in relation to a member, the date determined in accordance with that regulation.
(3) In this regulation, “pension scheme input amount” has the same meaning as in section 237B(2) (liability of scheme administrator) of FA 2004.

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Source: https://www.legislation.gov.uk/uksi/2014/1964/regulation/173 (the official version)
Page: https://openlegislation.uk/public-service-civil-servants-and-others-pensions-regulations-2014/regulation-173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.