Explanatory note

These Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (S.I. 2006/567; “the principal Regulations”).

These Regulations change the information which the scheme administrator of a registered pension scheme is required to report to HMRC in respect of certain events. The events and the information required in relation to them are set out in regulation 3 of the principal Regulations. The amendments made by these Regulations provide that where the date of birth, address and national insurance number were previously required, subject to some exceptions, only the national insurance number is now needed.

These amendments apply to all reports delivered on or after 6th April 2011 and amendments to these reports. They also apply to amendments delivered on or after 6th April 2011 which relate to reports delivered before 6th April 2011, but only where the report being amended did not contain information regarding the particular individual concerned. Where such a report does contain information about an individual in respect of whom an amendment is needed, an exception applies to allow the date of birth to be provided in place of the national insurance number where that number is not known to the scheme administrator.

There is also an exception setting out what a scheme administrator must do where an individual does not qualify for a national insurance number and provisions requiring the individual to give the administrator their national insurance number or telling the individual what to do if they do not qualify for one.

There is also a new provision in relation to the information required in respect of unauthorised payments. Where the person is neither an individual nor a company the scheme administrator needs to obtain a number from HMRC and provide it in the event report.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.