The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026

These Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (“the principal Regulations”) which concern the provision of information by persons such as members and scheme administrators of registered pension schemes. These Regulations are being made to support changes made by Part 2 of the Finance Act 2026 (“the new provisions”) which mean that from 6th April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person’s estate for inheritance tax purposes. The Regulations also amend the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (“the Electronic Communication Regulations”) to require information to be supplied electronically.