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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Pensions Regulator: general

Information may only be disclosed to the Pensions Regulator by specific centralised teams in the National Insurance Contribution Office & EO (NICO), Pension Scheme Services (PSS) and Centre for Exchange of Intelligence (CEI). Please read on for the procedure you should follow if you are not in either of those offices.

Why share information with the Pensions Regulator?

The Pensions Regulator was established by the Pensions Act 2004 and began operating on 6 April 2005. It replaces the Occupational Pensions Regulatory Authority (OPRA).

The Pensions Regulator ensures the stability and legitimacy of all occupational and stakeholder pensions, and some personal pensions. To do this it requires access to certain HMRC information.