The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

Regulation 5

SCHEDULE 2 Information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications

• A notification by Revenue and Customs under section 153(6) of a decision on an application to register a pension scheme under section 153(4).

• A notification by Revenue and Customs under section 157(2) (withdrawal of registration) of withdrawal of the registration of a pension scheme under section 157(1).

• A notification under section 169(2)(a) (recognised transfers) by a scheme manager (within the meaning of section 169(3)) that a scheme is a recognised overseas pension scheme.

• An undertaking by the scheme manager under section 169(2)(b) that he will inform Revenue and Customs if the scheme ceases to be a recognised overseas pension scheme.

• An undertaking by the scheme manager under section 169(2)(c) that he will comply with any prescribed information requirements.

• A notification by Revenue and Customs of a decision under section 169(5), the effect of which is to exclude a recognised overseas pension scheme from being a qualifying recognised overseas pension scheme.

• A notification by Revenue and Customs of a decision under section 169(7) that a recognised overseas pension scheme is to cease to be excluded from being a qualifying recognised overseas pension scheme.

• A notice under section 250 requiring the scheme administrator of a registered pension scheme to deliver a return under that section.

• A notice under section 252 (notices requiring documents or particulars about registered pensions schemes, etc.) to a person of a description prescribed by the Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) Regulations 2005(1) to produce or provide documents or particulars.

• An assessment made by Revenue and Customs under section 254 or 255 (assessments on scheme administrators and others under Part 4).

• A notice issued by Revenue and Customs in respect of a penalty imposed under any of sections 257 to 266 (penalties for non-compliance with requirements to provide information or furnish returns).

• An application—

  (a)

  under section 267 for the discharge of the scheme administrator’s liability to the lifetime allowance charge;

  (b)

  under section 268 for the discharge of the scheme administrator’s liability to the scheme sanction charge; or

  (c)

  under that section for the discharge of a person’s liability to the unauthorised payments surcharge

  and a notification by Revenue and Customs of their decision upon that application.

• An application by a former scheme administrator under section 271(5) (release of former scheme administrator) to be released from the liability as scheme administrator, and a notification by Revenue and Customs of their decision on that application.

• A notification under paragraph 10(3) of Schedule 29 (winding up lump sum: employer’s undertaking).

• A notification, information or an undertaking provided by a scheme manager under paragraph 5(1) of Schedule 33 given for the purpose of securing that a pension scheme is a qualifying overseas pension scheme.

• A notification by Revenue and Customs of their decision under paragraph 5(3) of Schedule 33 (exclusion of overseas pension scheme from being a qualifying overseas pension scheme).

• A notification by Revenue and Customs of their decision under paragraph 5(5) of Schedule 33 (overseas pension scheme ceasing to be excluded from being a qualifying overseas pension scheme).

• A notification by an individual under regulation 3, 4, 5, 6, 7 or 8 of the ELA Regulations (2).

• A requirement by an individual under regulation 12 of the ELA Regulations that Revenue and Customs give notice of their decision to refuse to consider the information in a notification by the individual; the notice given of that decision; and a notice of appeal to the tax appeal Commissioners against that decision.

• A requirement by an individual under regulation 14 of the ELA Regulations that Revenue and Customs give notice of their refusal to issue a certificate under those Regulations; the notice given of that refusal; and a notice of appeal to the tax appeal Commissioners against that refusal.

• A requirement by an individual under regulation 16 of the ELA Regulations that Revenue and Customs issue an aggregate certificate.

• A notice given by an individual under regulation 17 of the ELA Regulations that any information given in a notification, or in connection with a notification under those Regulations, was incorrect or has become incorrect.

• A notice given by an individual under regulation 18 of the ELA Regulations that information given in a certificate issued by Revenue and Customs under those Regulations was incorrect or has become incorrect.

• A notice by Revenue and Customs under regulation 22 of the ELA Regulations requiring an individual to provide information, particulars or documents; and a notice of appeal to the tax appeal Commissioners against such a notice.

• A notice by Revenue and Customs under regulation 24 of the ELA Regulations of the revocation or amendment of a certificate under those Regulations; and a notice of appeal to the tax appeal Commissioners against such a notice.

• A certificate by Revenue and Customs under the ELA Regulations, and an amendment, under those Regulations, of such a certificate.

• Information furnished by a company about an unauthorised employer payment under regulation 5 of the Registered Pension Schemes (Provision of Information) Regulations 2006(3).

• Information furnished by personal representatives under regulation 10 of the Registered Pension Schemes (Provision of Information) Regulations 2006.

• A notice of appeal against a decision by Revenue and Customs under section 153(6), 157(2), 169(5), 267, 268 or 271(6) or paragraph 5(3) of Schedule 33.

• A notice of appeal against a notice requiring the production of documents or the furnishing of particulars under section 252.

• A notice of appeal against an assessment under regulation 4 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005(4) (assessment in respect of supplementary charges under Part 4).

• Information required from qualifying overseas pension schemes and qualifying recognised overseas pension schemes under regulations 2 and 3 of the Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006(5).

• A notice of appeal against the imposition of a penalty under—

  (a)

  section 98 of TMA 1970 by virtue of section 258 (penalties for failure to provide information required by regulations under section 251(1)(a) or (4) of the Finance Act 2004);

  (b)

  section 257 (scheme administrator failing to make a registered pension scheme return or negligently or fraudulently making an incorrect return or delivering incorrect documents);

  (c)

  section 259 (failure to deliver documents or particulars required by notice);

  (d)

  section 260 (failure to deliver accounting return);

  (e)

  section 261 (enhanced lifetime allowance regulations: documents and information);

  (f)

  section 262 (enhanced lifetime allowance regulations: failures to comply);

  (g)

  section 263 (lifetime allowance enhanced protection: benefit accrual);

  (h)

  section 264 (fraudulent or negligent misstatements, etc.);

  (i)

  section 265 (winding up wholly or mainly to facilitate payment of lump sums); or

  (j)

  section 266(2) (transfer of sums representing accrued rights to a registered pension scheme which is an insured scheme otherwise than to scheme administrator of the transferee scheme or an insurance company).

(1)

S.I. 2005/3455.

(2)

S.I. 2006/131.

(3)

S.I. 2006/567.

(4)

S.I. 2005/3454.

(5)

S.I. 2006/208.