Policy paper

Pension Scheme Pays reporting: information and notice deadlines

This measure introduces an extension to pension scheme information and notice deadlines.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 27 October 2021 — See all updates

Documents

Pension Scheme Pays reporting: information and notice deadlines

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Draft legislation

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Explanatory note

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Details

This measure extends the information and notice deadlines for individuals to ask their pension scheme to settle their annual allowance charge of £2,000 or more, from a previous tax year. This will reduce their future pension benefits in a process known as ‘Scheme Pays’.

Published 20 July 2021

Last updated 27 October 2021 + show all updates

1. 27 October 2021

   The 'Proposed revision' section has been updated.

2. 20 July 2021

   First published.