Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.
Detail
This technical consultation seeks views on draft regulations, which extend information and reporting deadlines for Scheme Pays.
These regulations are in addition to the changes being introduced through the Finance Bill 2022, and will apply following a retrospective change of facts that affects an individual’s pension input amount for a previous tax year.
This legislation is intended to take effect from 6 April 2022.
Documents