{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-12A",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-12A.json",
  "legislation": "uksi/2006/567",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006",
  "path": "regulation/12A",
  "kind": "regulation",
  "number": "12A",
  "heading": "Provision of information about liability for overseas transfer charge etc",
  "text": "(1) If a recognised transfer is made by a registered pension scheme to a qualifying recognised overseas pension scheme and an overseas transfer charge arises on the transfer, the scheme administrator of the registered pension scheme must within 90 days after the date of the transfer provide the member with a notice stating—\n(a) the date of the transfer,\n(b) whether the overseas transfer charge arises under section 244AC or 244IA in the case of the transfer,\n(c) the transferred value of the transfer,\n(d) the amount of the charge on the transfer,\n(e) whether, and to what extent, the scheme administrator has accounted, or intends to account, for the charge, and\n(f) where the scheme administrator has accounted for the charge, the date the scheme administrator did so.\n(2) If a recognised transfer is made by a registered pension scheme to a qualifying recognised overseas pension scheme and the transfer is excluded from the overseas transfer charge under section 244AC by or under sections 244B to 244H, the scheme administrator of the registered pension scheme must within 90 days after the date of the transfer provide the member with a notice stating—\n(a) the date of the transfer,\n(b) that the transfer is excluded from the overseas transfer charge under section 244AC,\n(ba) the transferred value of the transfer,\n(c) the provision by reason of which the transfer is excluded, and\n(d) where that provision is section 244B ..., how the transfer may turn out not to be excluded as a result of the member changing country or territory of residence within the relevant period for the transfer.\n(3) If an overseas transfer charge under section 244AC on a transfer is repaid to the scheme administrator of a registered pension scheme, the scheme administrator must within 90 days after the date of the repayment provide the member with a notice stating—\n(a) the date of the repayment,\n(b) the amount of the repayment, and\n(c) the reason for the repayment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 12A inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(6) (with Sch. 4 para. 24(8))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 12A(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 12A(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(3)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 12A(2) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 12A(2)(b) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 12A(2)(ba) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(4)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 12A(2)(d) omitted (with effect in accordance with s. 32(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 32(5)(b)(6) (with s. 32(7)(8))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 12A(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 12A heading inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 116(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/12A",
    "retrieved_at": "2026-10-31T10:31:04.598024+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."
}