Policy paper

Pension Scheme Pays reporting: information and notice deadlines

This measure introduces an extension to pension scheme information and notice deadlines.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 27 October 2021 — See all updates

Documents

Pension Scheme Pays reporting: information and notice deadlines

HTML

Draft legislation

PDF, 66.9 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note

ODT, 12.9 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure extends the information and notice deadlines for individuals to ask their pension scheme to settle their annual allowance charge of £2,000 or more, from a previous tax year. This will reduce their future pension benefits in a process known as ‘Scheme Pays’.

Published 20 July 2021
Last updated 27 October 2021 + show all updates

1. 27 October 2021

   The 'Proposed revision' section has been updated.

2. 20 July 2021

   First published.