The Registered Pension Schemes (Net Pay Arrangements) Regulations 2026
These Regulations amend section 193A of the Finance Act 2004 (c. 12). Section 193A requires the Commissioners for His Majesty’s Revenue and Customs (HMRC) to make top-up payments directly to individuals who save into an occupational pension scheme under net pay arrangements, in order to reduce disparities with occupational pension schemes administered under relief at source arrangements.
Lifecycle
Department
Made
22 Jun 2026
—
Comes into force
14 Jul 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 193A(9) of the Finance Act 2004.
DocumentsOpen on legislation.gov.uk →