Restriction of pensions tax relief - pension scheme & employer obligations
Restriction of pensions tax relief - pension scheme & employer obligations

HMRC has published in draft The registered pension schemes (provision of information) (amendment) regulations 2011 which set out the new requirements for provision of relevant information by pension scheme administrators and some employers from 6 April 2011.  The regulations, once enacted, will confirm responsibilities under the new pensions tax regime originally mooted in paragraphs 4.12-4.20 of the summary of responses to Restricting pensions tax relief through existing allowances issued in October 2010. NAPF intends to respond to HMRC and welcomes member comments on any aspect of the information requirements. 

Please direct your comments to david.mccourt@napf.co.uk. The deadline for all responses to HMRC on the draft regulations is 31 March 2011.

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Download the regulations  

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Download the summary of responses