Regulation 3 The particulars required to be included in returns under section 254

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 3(1) Table 1 words omitted by Pensions (Abolition of Lifetime Allowance Charge etc) 2024 reg. 7(2)(a)
reg. 3(1) Table 1 words substituted by Pensions (Abolition of Lifetime Allowance Charge etc) 2024 reg. 7(2)(b)
reg. 3(1) reg. 3 renumbered as reg. 3(1) by Registered Pension Schemes (Accounting and Assessment) 2011 reg. 2(a)
reg. 3 Table 1 words omitted by Registered Pension Schemes (Accounting and Assessment) 2011 reg. 2(b)
reg. 3(1) words inserted by Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment) 2013 reg. 2(2)
reg. 3(1) words inserted by Finance Act 2017 Sch. 4 para. 21(1)
reg. 3 Table 1 words inserted by Registered Pension Schemes 2011 reg. 9
reg. 3(2)-(4) inserted by Registered Pension Schemes (Accounting and Assessment) 2011 reg. 2(c)
reg. 3 modified by Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) 2023 reg. 36(5)

If the scheme administrator is liable to income tax in respect of a charge listed in column 1 of Table 1, the return under section 254 of the Act must include the particulars in respect of that liability specified in column 2.

Table 1

Column 1: charge	Column 2: specified particulars
Charge under section 207 of the Act (authorised surplus payments charge).	1 The number of employers to whom an authorised surplus payment was made. 2 The name, registered address and, if appropriate, company registration number of each employer to whom an authorised surplus payment was made. 3 The date the authorised surplus payment was made. 4 The amount of tax due and payable in respect of each authorised surplus payment.
Charge under section 214 of the Act (lifetime allowance charge).	1 The number of individuals liable to a lifetime allowance charge. 2 The name, date of birth, address and national insurance number of each individual liable to a lifetime allowance charge. 3 The date of the benefit crystallisation event in relation to the lifetime allowance charge. 4 The amount of tax due in respect of each chargeable amount as constitutes a lump-sum amount and each chargeable amount as constitutes a retained amount.
Charge under section 242 of the Act (de-registration charge).	The date the registration of the registered pension scheme was withdrawn.