{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "The making of assessments",
  "text": "(1) In the cases listed in column 1 of Table 2 an officer of Revenue and Customs must issue an assessment to tax to the assessable person specified in column 2.\nTable 2\nColumn 1\nColumn 2: assessable person\nCase 1: a charge to tax arises under section 208 of the Act (unauthorised payments charge) and the person liable to the charge is a company.\nThe person liable to the charge under section 208(2) of the Act.\nCase 2: a charge to tax arises under section 209 of the Act (unauthorised payments surcharge) and the person liable to the charge is a company.\nThe person liable to the charge under section 209(3) of the Act.\nCase 3: a charge to tax arises under section 217(2) of the Act (lifetime allowance charge on receipt of a lump sum death benefit).\nThe person liable under section 217(2) of the Act.\nCase 4: a charge to tax arises under section 239 of the Act (scheme sanction charge).\nThe scheme administrator, or the person or persons liable to the scheme sanction charge under section 239(3) of the Act.\nCase 5: the correct tax due under section 254 of the Act has not been paid on or before the due date.\nThe scheme administrator.\nCase 6: section 272 of the Act (trustees etc. liable as scheme administrator) applies.\nThe person specified as assuming liability under section 272(4) of the Act.\nCase 7: section 273 of the Act (members liable as scheme administrator) applies.\nThe person liable under section 273(2) of the Act.\nCase 8: a charge to tax arises under section 394(2) of ITEPA (employer-financed retirement benefits scheme).\nThe person who is, or persons who are, the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA.\n(2) Subject to paragraph (3), tax assessed under this regulation is payable within 30 days after the issue of the notice of assessment.\n(3) Tax assessed under cases 1 and 2 is payable on the day following the expiry of nine months from the end of the accounting period in which the unauthorised payment was made or, if later, within 30 days after the issue of the notice of assessment.\n(4) An assessment under case 3 may be made at any time not later than six years after an officer of Revenue and Customs is notified of the relevant lump sum death benefit, but cannot be made later than 20 years after 31st January following the end of the tax year in which the relevant lump sum death benefit was paid.\n(5) Any tax assessable under one or more cases of Table 1 may be included in one assessment if the tax so included is all due on the same date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 394(2) was amended by section 236(6) of the Finance Act 2004."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2024/1012",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024"
    },
    {
      "type": "entries inserted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "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/4",
    "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."
}