Provision of information by employer company to the Commissioners
- Report unauthorised employer pension payments to HMRC
UK Statutory Instrument
2006
United Kingdom
The Registered Pension Schemes (Provision of Information) Regulations 2006
At a glance
What's here
8 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Death: provision of information by insurance company to personal representatives
- Provide death benefit allowance information to personal representatives upon request
Annual allowance: annual provision of information by scheme administrator to member
- Send pension savings statements to members who exceed the annual allowance
Annual allowance: provision of information by scheme administrator to member on request
- Provide pension annual allowance information to members on request
Annual allowance: information to be provided to scheme administrators by certain persons
- Provide pension input data to scheme administrators for annual allowance calculations
Annual allowance: additional information to be provided to scheme administrators by certain persons
- Provide corrected pension information to scheme administrator if errors found
Pensions and annuities in payment: information provided to and by insurance companies
- Provide allowance statements to insurers and pensioners
Payments to insurance companies from drawdown pension funds
- Provide statement to insurance company after using drawdown funds to buy pension or annuity
Browse 37 other sections — procedural / definitional / commencement
Citation, commencement and effect
Interpretation
Provision of information by scheme administrator to the Commissioners
Provision of information in respect of a pension scheme which has been wound-up
Unauthorised borrowing: Provision of information by scheme administrator to the Commissioners
Minimum income requirement: provision of information by scheme administrator to the Commissioners for the tax year 2011-12
Scheme administration
Relevant benefit crystallisation events: amount of member’s allowances expended
Death: provision of information by scheme administrator to personal representatives
Death: provision of information by personal representatives to the Commissioners
Death: provision of information by scheme administrator to trustee
Death: provision of information by trustee to beneficiary
Information provided by member to scheme administrator: enhanced allowances, enhanced protection , fixed protection , fixed protection 2014 , individual protection 2014 , fixed protection 2016 or individual protection 2016
Information provided by members to scheme administrators: recycling of lump sums
Information provided by members to scheme administrators: pension commencement lump sums
Information provided by members to scheme administrators: recognised transfers
Information provided by members to scheme administrators: overseas transfers
Information provided by individuals to scheme administrator: national insurance number
Information about scheme administrator’s liability for a lifetime allowance charge
Provision of information about liability for overseas transfer charge etc
Provision of information about unauthorised payments
Information provided to members by scheme administrators about relevant benefit crystallisation events
Individual protection 2016: provision of information by scheme administrator to member on request
Annual allowance: provision of updated information by scheme administrator to member
Information provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights
Passing-on by member of information under regulation 14ZA if active or contributing etc
Information provided by scheme administrators on recognised transfers
Further information provided by scheme administrators on recognised transfers to overseas schemes
Individual to whom flexible drawdown arrangements applied before 6 April 2015 must tell other schemes if active or contributing etc
Member to inform other schemes if active or contributing etc and, under paragraph 8C of Schedule 28, drawdown pension fund becomes flexi-access drawdown fund and is flexibly accessed
Information between scheme administrators
Information between scheme administrators: transfer of dependant’s, nominee’s or successor’s funds
Transfers between insurance companies
Information between insurance companies: transfer of sums or assets representing beneficiaries’ annuities
Information between insurance companies: transfer of sums or assets representing beneficiaries’ short-term annuities
Retention of records
Lump sums to which paragraph 1B of Schedule 29 applies
Explore more
Browse legislation
Find other UK business legislation with related guidance.