PTM160500 - Information and administration: essential principles: information requirements for employers

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Unauthorised employer payments
Information needed to calculate pension input amounts

Unauthorised employer payments

Regulation 5 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Where an unauthorised employer payment is made to a company, the company must tell HMRC about the payment by 31 January following the end of the tax year in which the payment was made. The company must provide the following information:

• details of the scheme that made the payment;
• the nature of the payment;
• the amount of the payment; and
• the date on which the payment was made.

If the employer who receives an unauthorised employer payment is not a company the payment should be included on the employer’s tax return.

Information needed to calculate pension input amounts

Regulation 15A The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Scheme administrators of occupational pension schemes may need information from an employer to be able to correctly calculate a member’s pension input amount under the scheme. Where an employer needs to provide the scheme administrator with information it must be provided by 6 July following the tax year in which the pension input period ends. PTM167400 contains more information about this requirement.