Policy paper

Draft legislation: the Registered Pension Scheme (provision of information) (amendment) Regulations 2016

Draft legislation on changes to information requirements for pension scheme administrators following the introduction of the pensions tapered annual allowance.



HM Revenue and Customs has published draft regulations and a draft explanatory memorandum for a technical consultation. The draft regulations make changes to the information requirements for scheme administrators of a registered pension scheme in consequence of the introduction of a tapered reduction in the amount of the annual allowance for individuals with income of over £150,000 from 6 April 2016.

Comments on the drafts should be sent by email to pensions.policy@hmrc.gsi.gov.uk by 17 February 2016.

Published 27 January 2016