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The Registered Pension Schemes (Provision of Information) Regulations 2006

S.I. 2006/567 · Made 9 March 2006 · Extends to United Kingdom

Not fully up to date. 7 changes made by later legislation have not yet been written into this text, which is revised to 25 June 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 2(1)words insertedRegistered Pension Schemes (Provision of Information) 2026 reg. 3
reg. 3(6)(b)word insertedRegistered Pension Schemes (Provision of Information) 2026 reg. 4(2)
reg. 8(1)(1A)(2)substitutedRegistered Pension Schemes (Provision of Information) 2026 reg. 5(2)
reg. 10(2)(c)word omittedRegistered Pension Schemes (Provision of Information) 2026 reg. 6(2)(a)
reg. 10(2)(ca)insertedRegistered Pension Schemes (Provision of Information) 2026 reg. 6(2)(b)
reg. 10(3)(b)words substitutedRegistered Pension Schemes (Provision of Information) 2026 reg. 6(3)
reg. 10C-10MinsertedRegistered Pension Schemes (Provision of Information) 2026 reg. 7

INCOME TAX

Made 9th March 2006

Laid before the House of Commons 10th March 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1)(a) and (b), (4)(a) and (b), (5) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to, the Finance Act 2004f1, and now vested in themf2.C1C2

Annotations to the whole text

Modifications

C1

Regulations excluded (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(1) (with reg. 12(2))

C2

Regulations modified (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 128 (as amended by S.I. 2024/356, regs. 1, 4)

Footnotes

f1

2004 c. 12. Section 251(6) is cited because of the meaning ascribed to “prescribed”.

f2

The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.

Contents

  1. 1Citation, commencement and effect
  2. 2Interpretation
  3. 3Provision of information by scheme administrator to the Commissioners
  4. Other information requirements
  5. 4Provision of information in respect of a pension scheme which has been wound-up
  6. 5Provision of information by employer company to the Commissioners
  7. 5AUnauthorised borrowing: Provision of information by scheme administrator to the Commissioners
  8. 5BMinimum income requirement: provision of information by scheme administrator to the Commissioners for the tax year 2011-12 Repealed
  9. 6Scheme administration
  10. 7Relevant benefit crystallisation events: amount of member’s allowances expended
  11. 8Death: provision of information by scheme administrator to personal representatives
  12. 9Death: provision of information by insurance company to personal representatives
  13. 10Death: provision of information by personal representatives to the Commissioners
  14. 10ADeath: provision of information by scheme administrator to trustee
  15. 10BDeath: provision of information by trustee to beneficiary
  16. 11Information provided by member to scheme administrator: enhanced allowances, enhanced protection , fixed protection , fixed protection 2014 , individual protection 2014 , fixed protection 2016 or individual protection 2016
  17. 11AInformation provided by members to scheme administrators: recycling of lump sums
  18. 11BInformation provided by members to scheme administrators: pension commencement lump sums Repealed
  19. 11BAInformation provided by members to scheme administrators: recognised transfers
  20. 11BBInformation provided by members to scheme administrators: overseas transfers
  21. 11CInformation provided by individuals to scheme administrator: national insurance number
  22. 12Information about scheme administrator’s liability for a lifetime allowance charge Repealed
  23. 12AProvision of information about liability for overseas transfer charge etc
  24. 13Provision of information about unauthorised payments
  25. 14Information provided to members by scheme administrators about relevant benefit crystallisation events
  26. 14ZAInformation provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights
  27. 14ZBPassing-on by member of information under regulation 14ZA if active or contributing etc
  28. 14ZCInformation provided by scheme administrators on recognised transfers
  29. 14ZCAFurther information provided by scheme administrators on recognised transfers to overseas schemes
  30. 14ZDIndividual to whom flexible drawdown arrangements applied before 6 April 2015 must tell other schemes if active or contributing etc
  31. 14ZEMember to inform other schemes if active or contributing etc and, under paragraph 8C of Schedule 28, drawdown pension fund becomes flexi-access drawdown fund and is flexibly accessed
  32. 14AAnnual allowance: annual provision of information by scheme administrator to member
  33. 14BAnnual allowance: provision of information by scheme administrator to member on request
  34. 14CIndividual protection 2016: provision of information by scheme administrator to member on request
  35. 14DAnnual allowance: provision of updated information by scheme administrator to member
  36. 15Information between scheme administrators
  37. 15ZAInformation between scheme administrators: transfer of dependant’s, nominee’s or successor’s funds
  38. 15AAnnual allowance: information to be provided to scheme administrators by certain persons
  39. 15BAnnual allowance: additional information to be provided to scheme administrators by certain persons
  40. 16Pensions and annuities in payment: information provided to and by insurance companies
  41. 17Payments to insurance companies from drawdown pension funds
  42. 17ATransfers between insurance companies
  43. 17BInformation between insurance companies: transfer of sums or assets representing beneficiaries’ annuities
  44. 17CInformation between insurance companies: transfer of sums or assets representing beneficiaries’ short-term annuities
  45. Record-keeping
  46. 18Retention of records
  47. ...
  48. 19Lump sums to which paragraph 1B of Schedule 29 applies Repealed
  49. Lump sums to which paragraph 1B of Schedule 29 fails to apply
  50. 20Regulation 20 Repealed
  51. Signature
  52. Explanatory note