# The Registered Pension Schemes (Relief at Source) Regulations 2005, Regulation 15: Information


(1) An officer of Revenue and Customs may by notice in writing require any person who is, or who at any time has been—
(a) a scheme administrator to whom net contributions have been paid, or
(b) an individual or other person who has paid such contributions,
to give the officer, within such time (not being less than 14 days) as may be provided in the notice, such information and in such form as may be prescribed in the notice.
(2) If an officer of Revenue and Customs by notice under section 157 withdraws the registration of a scheme under which net contributions have been paid, within 30 days the scheme administrator in relation to that scheme must give to that officer the following information—
(a) the full name, address and national insurance number of each individual who has paid net contributions after the date specified in the notice in relation to the scheme (“the relevant contributions”); and
(b) the amount of relief obtained under section 189 by means of the relevant contributions.
(3) If the requirements of regulations 4 to 6 or 7(2) or (3) have not been met in relation to an individual who has paid net contributions, the scheme administrator to whom such contributions have been made shall give to an officer of Revenue and Customs the information prescribed in paragraph (2) within 30 days.

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Source: https://www.legislation.gov.uk/uksi/2005/3448/regulation/15 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.