{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-3.json",
  "legislation": "uksi/2005/3454",
  "legislation_title": "The Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "The particulars required to be included in returns under section 254",
  "text": "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.\nTable 1\nColumn 1: charge\nColumn 2: specified particulars\nCharge under section 207 of the Act (authorised surplus payments charge).\n1 The number of employers to whom an authorised surplus payment was made.\n2 The name, registered address and, if appropriate, company registration number of each employer to whom an authorised surplus payment was made.\n3 The date the authorised surplus payment was made.\n4 The amount of tax due and payable in respect of each authorised surplus payment.\nCharge under section 214 of the Act (lifetime allowance charge).\n1 The number of individuals liable to a lifetime allowance charge.\n2 The name, date of birth, address and national insurance number of each individual liable to a lifetime allowance charge.\n3 The date of the benefit crystallisation event in relation to the lifetime allowance charge.\n4 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.\nCharge under section 242 of the Act (de-registration charge).\nThe date the registration of the registered pension scheme was withdrawn.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    },
    {
      "type": "reg. 3 renumbered as reg. 3(1)",
      "affecting": "uksi/2011/302",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2011/302",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2013/1111",
      "affecting_title": "The Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment) (Amendment) Regulations 2013"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/1751",
      "affecting_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2011/302",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011"
    },
    {
      "type": "modified",
      "affecting": "uksi/2023/113",
      "affecting_title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3454/regulation/3",
    "retrieved_at": "2026-10-29T04:40:30.998697+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."
}