Consultation outcome

Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022

• From: HM Revenue & Customs
• Published: 18 February 2022
• Last updated: 4 April 2022 — See all updates

This consultation has concluded

Detail of outcome

We are grateful for the responses we received on the draft regulations in connection with Scheme Pays. We have considered all the feedback provided and have made some changes to the regulations.

You can read The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022.

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Original consultation

Summary

A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.

This consultation ran from
11am on 18 February 2022 to 11:45pm on 15 March 2022

Consultation description

This technical consultation seeks views on draft regulations, which extend information and reporting deadlines for Scheme Pays.

These regulations are in addition to the changes being introduced through the Finance Bill 2022, and will apply following a retrospective change of facts that affects an individual’s pension input amount for a previous tax year.

This legislation is intended to take effect from 6 April 2022.

Documents

(Draft) The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 - open document format

ODT, 26.2 KB

This file is in an OpenDocument format

(Draft) The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022

PDF, 182 KB, 4 pages

Published 18 February 2022
Last updated 4 April 2022 + show all updates

1. 4 April 2022

   Added details of the consultation outcome, including a link to The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022.

2. 18 February 2022

   First published.