# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 3: The particulars required to be included in returns under section 254


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The date the registration of the registered pension scheme was withdrawn.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.