# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 6: The making of amended returns


If the scheme administrator becomes aware—
(a) that anything which ought to have been included in a return made under section 254 of the Act for any period has not been so included,
(b) that anything which ought not to have been included in a return made under section 254 of the Act for any period has been so included, or
(c) that any other error has occurred in a return made under section 254 of the Act for any period,
the scheme administrator must immediately make an amended return to an officer of Revenue and Customs for that period.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/6 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.