If a member’s pension scheme input amount for this scheme for a pension input period exceeds the amount of the annual allowance for the tax year in which the pension input period ends, paragraph (2) applies in respect of the member for that tax year.

The scheme manager must, no later than 6th October after the end of the tax year, provide the member with such information as the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year and with the information required by regulation 14A of the Registered Pension Scheme (Provision of Information) Regulations 200668.

In this regulation—

• “pension scheme input amount” has the meaning given in section 237B(2) (Liability of scheme administrator) of the 2004 Act69;

• “pension input period” has the meaning given in section 238 of the 2004 Act.