Statutory Instruments
2011 No. 301
Income Tax
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011
Made
9th February 2011
Laid before the House of Commons
10th February 2011
Coming into force
6th April 2011
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 251(1)(a) and (4)(b) of the Finance Act 2004( 1 ) and now exercisable by them.
Citation and commencement
1. These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 and shall come into force on 6th April 2011.
Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006
2.The Registered Pension Schemes (Provision of Information) Regulations 2006( 2 ) are amended as follows.
3. In regulation 3 (provision of information by scheme administrator to the Commissioners)—
(a) in the second column of the table (information) in paragraph (1)—
(i) for the entry in item 1 substitute—
“ The name of the person to whom the payment was made, and—
where the person is an individual, the national insurance number,
where the person is a company, the company registration number, or
in any other case, an alternative number obtained from HMRC ,
together with the nature, amount and date of the payment.; ” ;
(ii) in items 2 and 17 omit the words “, date of birth, last known address” and for “address”, in the second place it occurs, substitute “national insurance number”;
(iii) in items 3 to 8A omit the words “, address, date of birth”; and
(iv) for the entry in item 9 substitute—
“ The name and national insurance number of the member, together with—
the country in which the member’s address is located;
the amount of the sums or assets transferred and the date of the transfer;
the name of the qualifying recognised overseas pension scheme; and
the country or territory under the law of which it is established and regulated. ” .
(b) for paragraph (2) substitute—
“ (2) Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must—
(a) provide the Commissioners with the individual’s date of birth and address in order to obtain an alternative number from them, and
(b) provide this alternative number in place of the national insurance number (where the national insurance number is required by paragraph (1)).
(2A) Paragraph (2B) applies to any amendment—
(a) delivered on or after 6th April 2011 to an event report delivered before 6th April 2011, and
(b) which relates to an individual whose details were included in respect of a reportable event in the event report which is being amended.
(2B) Where paragraph (1) requires the scheme administrator of the scheme to provide the Commissioners with an individual’s national insurance number and where the national insurance number is not known to the scheme administrator —
(a) paragraph (2) does not apply, and
(b) the scheme administrator may provide the date of birth in place of the national insurance number. ” .
4. After regulation 11B insert—
“ Information provided by individuals to scheme administrator: national insurance number
11C. —(1) Paragraph (2) applies where a scheme administrator needs an individual’s national insurance number or to obtain an alternative number in respect of an individual in order to complete an event report or a return under section 254.
(2) The individual must provide the scheme administrator with the national insurance number or the information described in paragraph (3), as appropriate, within 60 days of the date on which the scheme administrator requests the individual to provide the information.
(3) If the individual does not qualify for a national insurance number the individual must provide the scheme administrator with confirmation of this in writing, together with the individual’s date of birth and address. ” .
Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th February 2011
2004 c. 12 . The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Subsection (2) of section 251 sets out the matters referred to in subsection (1)(a) of that section, subsection (5) sets out the persons referred in subsection (4)(b) and subsection (6) defines “prescribed” for the purpose of section 251 as meaning prescribed by regulations.
S.I. 2006/567 , amended by S.I. 2006/1961 ; there are other amending instruments but none are relevant.