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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Information disclosure Gateways with other government departments: Pensions Regulator: pension schemes which cease to contract out of SERPS

Section 122AA Social Security Administration Act 1992 allows HMRC to disclose information about a pension scheme which has ceased to contract out of state earnings related pensions scheme (SERPS).

Only the Scheme Cessation Business Unit in NICO & EO may authorise the disclosure of this information

If an officer from the Pensions Regulator asks you for information about a pension scheme which has ceased to contract out of SERPS, please pass the request on to Scheme Cessation Business Unit in NICO & EO.

Procedure to follow

Please contact the Scheme Cessation Business Unit in NICO & EO if you receive a request for this information from the Pensions Regulator. See IDG80100 for contact details.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Data Guardian for advice