to make and deliver to the Inland Revenue a return containing any information reasonably required by the notice, and

to deliver with the return any accounts, statements or other documents relating to information contained in the return which may reasonably be required by the notice.

contributions made under the pension scheme,

transfers of sums or assets held for the purposes of, or representing accrued rights under, another pension scheme so as to become held for the purposes of, or to represent rights under, the pension scheme,

income and gains derived from investments or deposits held for the purposes of the pension scheme,

other receipts of the pension scheme,

the sums and other assets held for the purposes of the pension scheme,

the liabilities of the pension scheme,

the provision of benefits by the pension scheme,

transfers of sums or assets held for the purposes of, or representing accrued rights under, the pension scheme so as to become held for the purposes of, or to represent rights under, another pension scheme,

other expenditure of the pension scheme,

the membership of the pension scheme, or

any other matter relating to the administration of the pension scheme.

the whole or any specified part of the tax year, or

if audited accounts of the pension scheme have been prepared for any period or periods ending in the tax year, the period or periods covered by the accounts.

where the notice requiring the return is given after the 31st October in the next tax year, before the end of the period of three months beginning with the day on which the notice is given, and

otherwise, not later than the 31st January in the next tax year (but subject as follows).

to provide to the Inland Revenue, in a form specified by the Board of Inland Revenue, information of a prescribed description relating to any of the matters mentioned in subsection (2), and

to preserve for a prescribed period any documents relating to such information.

any matter relating to a registered pension scheme,

any matter relating to a pension scheme which has ceased to be a registered pension scheme,

any matter relating to a pension scheme in relation to which an application for registration has been made,

any matter relating to an annuity purchased with sums or assets held for the purposes of a registered pension scheme,

the coming into operation of an employer-financed retirement benefits scheme, and

the provision of relevant benefits under an employer-financed retirement benefits scheme.

requiring scheme administrators of registered pension schemes or other persons of a prescribed description to provide information of a prescribed description to persons of such of the descriptions mentioned in subsection (5) as are prescribed F4or to the scheme administrators of other registered pension schemes, or

requiring persons of such of the descriptions specified in subsection (5) as are prescribed to provide information of a prescribed description to the scheme administrators of registered pension schemes.

members of a registered pension scheme,

employers of members of a registered pension scheme,

persons who have ceased to be members of a registered pension scheme,

persons to whom benefits under a registered pension scheme are being, or have been, provided,

the personal representatives of any person within paragraphs (a) to (c), and

insurance companies who pay annuities purchased with sums or assets held for the purposes of registered pension schemes.

show the income tax to which the scheme administrator is liable, and

include such particulars of the events or other circumstances giving rise to the liability (including particulars as to the persons to whom the events or other circumstances relate) as are required to be included in returns under this section by regulations made by the Board of Inland Revenue.

the charging of interest on tax due under this section which is not paid on or before the due date,

the making of amended returns by scheme administrators in the event of error in a return under this section,

the making of assessments, repayments or adjustments in cases where the correct tax due under this section has not been paid on or before the due date, and

otherwise for supplementing this section.

modify the operation of any provision of the Tax Acts, or

provide for the application of any provision of the Tax Acts (with or without modifications).

the unauthorised payments charge,

the unauthorised payments surcharge,

liability to the lifetime allowance charge under section 217(2) (person to whom lump sum death benefit paid),

liability to the annual allowance charge by virtue of section 237B,

the scheme sanction charge,

liability under section 272 (trustees etc. liable as scheme administrator),

liability under section 273 (member liable as scheme administrator), and

liability under section 394 of ITEPA 2003 (benefit under employer-financed retirement benefits scheme: charge on responsible person).

modify the operation of any provision of the Tax Acts, or

provide for the application of any provision of the Tax Acts (with or without modification).

as to conditions that must be complied with in connection with the use of electronic means for the making of any payment,

for treating a payment as not having been made unless conditions imposed by the directions are satisfied, and

for determining the time when a payment in accordance with directions under this section is to be taken to be made.

whether any use of electronic means for making a payment is to be taken as having resulted in the payment being made,

the time of the making of any payment for the making of which electronic means have been used, and

any other matter for which provision may be made by directions under this section.

may be specific or general, and

may provide that the conditions of any authorisation or requirement imposed by the directions are to be taken to be satisfied only where the Inland Revenue is satisfied as to specified matters.

suspend for any period during which the use of electronic means for the making of payments is impossible or impractical, any requirements imposed by the directions relating to the use of such means,

substitute alternative requirements for the suspended ones, and

make any provision that is necessary in consequence of the imposition of the substituted requirements.

make different provision for different cases,

make such incidental, supplementary, consequential and transitional provision in connection with any provision contained in such directions as the Board of Inland Revenue thinks fit.

section 220(5) (lifetime allowance enhancement: registration of pension credits),

section 221(6) (lifetime allowance enhancement: individuals who are not always relevant UK individuals),

section 224(9) (lifetime allowance enhancement: transfers from recognised overseas pension scheme),

paragraph 7(1)(b) F5or 11A(1)(c) of Schedule 36 (lifetime allowance enhancement: primary protection),

paragraph 12(1) F6or 15A(1)(b) of that Schedule (lifetime allowance: enhanced protection), and

paragraph 18(6) of that Schedule (lifetime allowance enhancement: pre-commencement pension credits).

by way of the lifetime allowance charge in respect of amounts crystallised by benefit crystallisation events, and

in respect of the payment of lump sums by registered pension schemes.

requiring any person to produce or make available documents, produce certificates or provide information, and

for the review from time to time of any matter registered in accordance with the regulations.

makes an incorrect return required by a notice under section 250, or

delivers any incorrect accounts, statements or other documents with such a return,

the amount of the tax shown in the return, and

the amount of the tax which should have been shown in the return,

produces or makes available an incorrect document, or produces an incorrect certificate, in connection with any matter registered in accordance with enhanced lifetime allowance regulations, or

provides false information in connection with any such matter,

the amount of the individual’s lifetime allowance at the time which is relevant for the purposes of this paragraph, or

the amount of the pension commencement lump sums to which the individual may be entitled at the time which is relevant for the purposes of this paragraph,

the actual amount of the individual’s lifetime allowance at that time, and

the standard lifetime allowance at that time.

where a benefit crystallisation event has occurred in relation to the individual since the document was produced or made available, the certificate produced or the information provided (but before a penalty under this section is imposed), is the time when the benefit crystallisation event occurred, and

otherwise, is the time when the document was produced or made available, the certificate produced or the information provided.

what would be the amount of the pension commencement lump sums to which the individual may be entitled at the time which is relevant for the purposes of that paragraph (were the document or certificate correct or the information true), and

the actual amount at that time of the pension commencement lump sums to which the individual may be entitled.

paragraph 12 of Schedule 36 (lifetime allowance charge: enhanced protection) applies in relation to an individual, and

relevant benefit accrual occurs in relation to the individual (as to which see paragraph 13 of that Schedule).

that person or any other person obtains relief from, or repayment of, tax chargeable under this Part, or

a registered pension scheme makes a payment which is an unauthorised payment.

is incorrect, and

will, or is likely to, cause a registered pension scheme to make an unauthorised payment,

each member to whom a winding-up lump sum is paid under the pension scheme, and

each member in respect of whom a winding-up lump sum death benefit is paid under the pension scheme.

a liability to the unauthorised payments charge, or to both the unauthorised payments charge and the unauthorised payments surcharge, has arisen in respect of an unauthorised member payment, and

property or money is transferred, or a sum paid, towards a registered pension scheme pursuant to an order under section 19(4) or 21(2)(a) of the Pensions Act 2004 or Article 15(4) or 17(2)(a) of the Pensions (Northern Ireland) Order 2005 (restitution by order of court or Pensions Regulator) as a result of the unauthorised member payment.

the relevant proportion of the unauthorised payments charge, and

if a liability to the unauthorised payments surcharge has arisen and subsection (4) is satisfied, the relevant proportion of the unauthorised payments surcharge.

has been received by (or on behalf of) the member or a person connected with the member, or

has been held for more than 180 days by a person or succession of persons, other than the member or a person connected with the member, involved in any transaction by which the unauthorised member payment was made.

the scheme administrator of a registered pension scheme has become liable to the scheme sanction charge in respect of an unauthorised member payment, and

property or money is transferred, or a sum paid, towards a registered pension scheme pursuant to an order under section 19(4) or 21(2)(a) of the Pensions Act 2004 or Article 15(4) or 17(2)(a) of the Pensions (Northern Ireland) Order 2005 (restitution by order of court or Pensions Regulator) as a result of the unauthorised member payment.

the scheme administrator reasonably believed that there was no liability to the lifetime allowance charge in respect of the benefit crystallisation event, and

in all the circumstances of the case, it would not be just and reasonable for the scheme administrator to be liable to the lifetime allowance charge in respect of the benefit crystallisation event.

the scheme administrator reasonably believed that the amount of the lifetime allowance charge in respect of the benefit crystallisation event was less than the actual amount, and

in all the circumstances of the case, it would not be just and reasonable for the scheme administrator to be liable to an amount (“the excess amount”) equal to the difference between the amount which the scheme administrator believed to be the amount of the charge and the actual amount.

a person is liable to the unauthorised payments surcharge in respect of an unauthorised payment, or

the scheme administrator of a registered pension scheme is liable to the scheme sanction charge in respect of a scheme chargeable payment.

the scheme administrator reasonably believed that the unauthorised payment was not a scheme chargeable payment, and

in all the circumstances of the case, it would not be just and reasonable for the scheme administrator to be liable to the scheme sanction charge in respect of the unauthorised payment.

decides to refuse an application under F38section 237D (discharge of scheme administrator's liability to annual allowance charge), section 267(2) (discharge of liability to lifetime allowance charge) or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), or

on an application under section 267(5), decides to refuse the application or to discharge the applicant’s liability to the lifetime allowance charge in respect of part only of the excess amount.

is resident in the United Kingdom or another state which is a member State or a non-member EEA State, and

has made the required declaration to the Inland Revenue.

understands that the person will be responsible for discharging the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part, and

intends to discharge those functions at all times, whether resident in the United Kingdom or another state which is a member State or a non-member EEA State.

there is no scheme administrator of the pension scheme and no-one who remains subject to the liabilities of the scheme administrator by virtue of section 271(4) (continuation of liability where no scheme administrator),

the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject cannot be traced, or

the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject are in serious default.

is liable to pay any tax (and any interest on tax) due from the scheme administrator of the pension scheme by virtue of this Part, and

is responsible for the discharge of all other obligations imposed on the scheme administrator of the pension scheme by or under this Part.

the references in paragraph (a) to tax, and interest on tax, include any that has become due before this section applied in relation to the pension scheme and remains unpaid, and

the reference in paragraph (b) to obligations includes any that have become due before this section applied in relation to the pension scheme and remain unsatisfied, other than any liability to pay a penalty which has become due before this section so applied.

a person assumes, or persons assume, liability by virtue of being specified under one head, and

that person, or any of those persons, can be traced and is not in default,

has failed to pay all or any of the tax (or interest on tax) due from the person by virtue of this Part, or

has failed to discharge any other obligation imposed on the person by or under this Part,

a person has, or persons have, assumed liability by reason of section 272 (trustees etc.) applying in relation to the pension scheme,

the person has, or the persons have, become liable to pay tax (or interest on tax) which became due by virtue of section 239 (scheme sanction charge) or section 242 (de-registration charge) before section 272 applied in relation to the pension scheme,

that person, or each of those persons, has failed (in whole or in part) to satisfy the liability, and

that person, or each of those persons, has either died or ceased to exist or is a person in whose case the Inland Revenue considers the person’s failure to satisfy the liability to be of a serious nature.

any of the conditions in subsection (5) is met, and

the Inland Revenue notifies the person of the person’s liability to do so.

that the pension scheme F10... was not an occupational pension scheme,

that at any time during the relevant three-year period the pension scheme received a transfer value in which there were represented relevant personal pension contributions made by or in respect of the person,

that the pension scheme was an occupational pension scheme and at any time during the relevant three-year period the person was a controlling director of a company that was a sponsoring employer, and

that at any time during the relevant three-year period the pension scheme received a transfer value in which there were represented relevant controlling director contributions made by or in respect of the person.

an investment-regulated pension scheme holds an interest in taxable property,

the pension scheme is non-UK resident, and

the property is not located in the United Kingdom.

under section 185A (income from taxable property) by virtue of the pension scheme holding the interest in the property, or

under section 185F (gains from taxable property) by virtue of a gain treated as accruing to the pension scheme in respect of the interest in the property.

for the member to be liable to all of the scheme sanction charge arising by virtue of the scheme chargeable payment or to the charge to such extent as the regulations may provide,

for the charge to be apportioned between members of the pension scheme where the interest in the property is held for the purposes of more than one arrangement under the pension scheme, and

for the scheme administrator not to be liable to the scheme sanction charge or not to be liable to the charge to such extent as the regulations may provide.

a member of a pension scheme would otherwise be liable to the scheme sanction charge arising by virtue of a scheme chargeable payment treated as made by the pension scheme under section 185F in a tax year,

the member does not meet such conditions as to residence in the tax year as the regulations may prescribe,

the member meets those conditions in a subsequent tax year, and

such other conditions as the regulations may prescribe are met.

not to be liable to the scheme sanction charge in the tax year in which the scheme chargeable payment is treated as made, but

to be liable in a subsequent tax year to such extent as the regulations may provide to the scheme sanction charge arising by virtue of the payment.

amend this Part (apart from this section),

include provision having effect in relation to times before they are made,

contain transitional provisions and savings, and

make different provision for different cases.

a pension protection lump sum death benefit,

an annuity protection lump sum death benefit, or

a drawdown pension fund lump sum death benefit,

is to be treated as the scheme administrator for the purposes of the operation of section 206 in relation to the lump sum death benefit, and

is responsible for the discharge of all obligations imposed on the scheme administrator by or under this Part so far as related to the liability imposed by that section to pay tax in respect of it.

by reason of that other person being, or being one of the persons who is, the scheme administrator of the pension scheme, or

under section 271(4) (continuation of liability where no scheme administrator).

by reason of the person being, or being one of the persons who is, the scheme administrator of the pension scheme concerned, or

under section 271(4), 272 or 273 F7or regulations under section 273A,