{
  "url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/3448",
  "legislation_title": "The Registered Pension Schemes (Relief at Source) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Information to be given to the scheme administrator",
  "text": "(1) The scheme administrator must be given—\n(a) the particulars specified in paragraph (2), and\n(b) the declarations required by regulations 5(2) and 6(2),\nbefore the time specified in paragraph (5).\n(2) The particulars are—\n(a) the relevant individual’s full name and permanent residential address including, where the address is in the United Kingdom, the postcode.\n(b) the relevant individual’s date of birth;\n(c) unless the relevant individual is—\n(i) aged under 16, or\n(ii) a citizen of a country outside the United Kingdom who is not resident in the United Kingdom,\nthe relevant individual’s National Insurance number, or a statement that he does not have one;\n(d) except where the scheme is an occupational pension scheme within the meaning of section 150(5), the category of status specified in paragraph (3) applicable in the relevant individual’s case or, if more than one category is applicable, the category which is that individual’s principal source of income.\n(3) The categories of status specified for the purposes of paragraph (2)(d) are—\n(a) employed, if the relevant individual is chargeable to tax under Chapter 2 of Part 2 of ITEPA 2003 for the year of assessment concerned in respect of employment income as defined in section 7 of that Act;\n(b) pensioner, where the relevant individual is chargeable to tax under Part 9 of that Act for the year of assessment concerned in respect of a pension;\n(c) self-employed, in the case of an individual chargeable to tax under Chapter 2 of Part 2 of ITTOIA 2005 for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by the individual;\n(d) child, where the individual is under the age of 16;\n(e) other, in the case of a relevant individual not falling within any of sub-paragraphs (a) to (d).\n(4) In the case of a relevant individual whose status falls within paragraph (3)(e), the particulars given must specify which of the following descriptors is applicable or, if more than one, the most applicable, namely—\n(a) caring for one or more children aged under 16;\n(b) caring for a person aged 16 or over;\n(c) in full time education;\n(d) unemployed; or\n(e) other.\n(5) The time specified in relation to the particulars in paragraph (2)(a) to (d) is when the individual first pays a net contribution.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3448/regulation/4",
    "retrieved_at": "2026-10-29T04:40:37.453466+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."
}