{
  "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/note",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/note.json",
  "legislation": "uksi/2022/392",
  "legislation_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) (“the 2006 Regulations”) and the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011 (SI 2011/1793) (“the 2011 Regulations”).\nThe 2006 Regulations concern the provision of information by persons such as members and scheme administrators of registered pension schemes. The 2011 Regulations make provision for the notice which the individual must give to the scheme administrator in order to elect that their pension scheme pays their annual allowance charge (using a system known as mandatory Scheme Pays), in return for an actuarial reduction to their benefits within the scheme.\nThese amendments support section 9 of the Finance Act 2022 (c. 3), which amends the period within which an individual can give notice to their pension scheme administrator to pay their annual allowance charge and within which a scheme administrator must provide information about, and account for, an annual allowance charge.\nRegulation 3 amends regulation 3 of the 2006 Regulations to require the scheme administrator to provide the Commissioners with information when a pension savings statement is provided to a member where the scheme administrator has received additional information or a change to scheme rules has changed an individual’s pension input amounts.\nRegulation 4 amends regulation 14A of the 2006 Regulations and requires scheme administrators to provide certain members with information (“pension savings statement”) if additional information is provided to a scheme administrator, or a change to scheme rules has changed an individual’s pension input amounts.\nRegulation 5 inserts regulation 14D into the 2006 Regulations. This new regulation applies when a scheme administrator has previously provided certain individuals with information and the scheme administrator has received new information pursuant to regulation 15B, or a change to scheme rules has changed an individual’s pension input amounts, but this has not led to a pension savings statement being generated by regulation 14A. It ensures that the individual receives an updated version of the information they were previously supplied with.\nRegulation 6 inserts regulation 15B into the 2006 Regulations. Where an employer of a registered pension scheme has supplied a scheme administrator with the information required to calculate the pension input amounts relating to an employee or director for a tax year, and the employer becomes aware that further information is necessary for the scheme administrator to calculate the pension input amounts correctly, new regulation 15B requires that the further information is supplied. The obligations contained in regulation 15B will also apply to persons other than employers who are responsible for providing scheme administrators with information about a member of the scheme.\nRegulation 8 amends the time limit during which an individual may amend a notice given to the scheme administrator under the 2011 Regulations and modifies the requirement for an amended notice to confirm that the annual allowance charge for the relevant tax year exceeds £2,000.\nA Tax Information and Impact Note (TIIN) covering this instrument was published on 27th October 2021 alongside draft clauses of the Finance Bill 2022 and this is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/392/note",
    "retrieved_at": "2026-10-28T22:01:37.821534+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."
}