Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023
What this means for your business
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 2 compliance obligations, 3 practical guides
What you must do
2 compliance obligations under this legislation.
Payments and fees 2
Process final guarantee payments for retiring or deceased pension members
If you run a pension scheme, you must work out any final guarantee amount for members who retired or died before 1 Oct 2023. For those still alive, add the amount to their pension account promptly; for those who died, pay the amount to their personal representatives promptly. The same rules apply if a member elected a lump‑sum instead of a pension.
Recalculate and pay any overdue pension death grants
If your pension scheme has paid death benefits for members who died before 1 Oct 2023, you must check whether the amount was correct. If the grant should have been higher, the scheme must pay the difference to the recipients as soon as possible – paying proportionally if there were more than one recipient.
Practical guidance
Our guides explain how to comply with the requirements above.
Trading with Northern Ireland under the Windsor Framework
How UK businesses move goods between Great Britain and Northern Ireland under the Windsor Framework. Covers UKIMS authorisation, NIRMS for …
Windsor Framework: what businesses need to know
An explainer guide to the Windsor Framework for businesses trading between Great Britain and Northern Ireland. Covers the green and …
Register for the UK Internal Market Scheme
How to apply for UKIMS authorisation to move goods from Great Britain to Northern Ireland with simplified customs requirements. Covers …
Sections and provisions
14 classified provisions from this legislation.
Duties 3
Definitions 6
- s.3 Amendment of the Local Government Pension Scheme Regulations 2013 the 2014 Regulations PSPJOA 2022 eligible member
- s.4 Application and interpretation of this Part final guarantee amount
- s.6 Death grants calculated under regulation 43 of the 2013 Regulations in respect of members who died before 1st October 2023 deferred guarantee amount
- s.10 Members who took a transfer out of the fund before 1st October 2023 new scheme
- s.12 Divorce or dissolution of civil partnership before 1st October 2023. pension sharing order
- s.14 Interest on payments under the statutory underpin original payment the PSP Directions 2022 final underpin date