Information disclosure Gateways with other government departments: Pensions Regulator: all other requests
Section 88 of the Pensions Act 2004 allows HMRC to disclose to the Pensions Regulator any tax or duty information for the purpose of enabling or assisting the Regulator to discharge its functions.
Only the Pensions Regulator Disclosure Officer in PSS may authorise the disclosure of this information
If an officer from the Pensions Regulator asks you for information, you must pass the request on to the Disclosure Officer in CS&TD.
Procedure to follow
Please contact the Disclosure Officer in CS&TD 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 Secruity Information Managment Team.