Information that pension schemes must give to HMRC amended

Implementation date: 6 April 2011

Regulations amend the information that the scheme administrator of a registered pension scheme is required to give to HM Revenue and Customs in a return of income tax liability. The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011 (SI 2011/302) and the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (SI 2011/301) can be viewed on the UK legislation website.