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.
This guidance applies to the whole of the United Kingdom.
If you receive a request for information and are unsure how to proceed, please contact your Data Guardian for advice