The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

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    (2) In these Regulations references to sections, without more, are references to sections of the Finance Act 2004, and references to provisions of Schedule 36 are references to provisions of Schedule 36 to that Act.

    (3) The expressions defined or otherwise explained in the list in section 280(2)[4] have the same definitions or explanations in these Regulations as in Part 4 of the Finance Act 2004.

    (9) The day so specified must not be earlier than 6th April 2006.

Reliance on paragraph 12 of Schedule 36 (lifetime allowances: "enhanced protection")
     4. —(1) This regulation applies in the case of an individual to whom paragraph 12(1) of Schedule 36 has applied at all times on and after 6th April 2006.

    (2) The individual may give notice of intention to rely on paragraph 12 of Schedule 36 ("paragraph 12")[5].

    (3) If the individual intends to rely on paragraph 12, the individual must give a notification to the Revenue and Customs on or before the closing date.

    (4) For the purposes of this regulation the closing date is 5th April 2009.

    (5) Paragraph (6) applies if—

(a) the individual gives the notification to the Revenue and Customs, and

(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

    (6) The individual may rely on paragraph 12 during the period beginning on 6th April 2006 and ending on the day on which the Revenue and Customs—

(a) revoke the certificate,

(b) issue an amended certificate to the individual, or

(c) receive notice, given by the individual, that the individual no longer wishes to rely on paragraph 12.

    (7) Paragraph (8) applies if the Revenue and Customs—

(a) issue a certificate to which paragraph (6) applies to the individual, and

(b) later issue an amended certificate ("the subsequent certificate") to the individual.

    (8) The individual may rely on paragraph 12 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—

(a) revoke the subsequent certificate,

(b) issue an amended certificate to the individual, or

(c) receive notice, given by the individual, that the individual no longer wishes to rely on paragraph 12.

    (9) The day so specified must not be earlier than 6th April 2006.

Reliance on paragraph 18 of Schedule 36 (lifetime allowance enhancement: pre-commencement pension credits)
     5. —(1) This regulation applies if a benefit crystallisation event occurs in relation to an individual in the circumstances specified in paragraph 18(1) of Schedule 36.

    (2) The individual may give notice of intention to rely on paragraph 18 of Schedule 36 ("paragraph 18").

    (3) If the individual intends to rely on paragraph 18, the individual must give a notification to the Revenue and Customs on or before the closing date.

    (4) For the purposes of this regulation the closing date is 5th April 2009.

    (5) Paragraph (6) applies if—

(a) the individual gives the notification to the Revenue and Customs, and

(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

    (6) The individual may rely on paragraph 18 during the period beginning on 6th April 2006 and ending on the day on which the Revenue and Customs—

(a) revoke the certificate, or

(b) issue an amended certificate to the individual.

    (7) Paragraph (8) applies if the Revenue and Customs—

(a) issue a certificate to which paragraph (6) applies to the individual, and

(b) later issue an amended certificate ("the subsequent certificate") to the individual.

    (8) The individual may rely on paragraph 18 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—

(a) revoke the subsequent certificate, or

(b) issue an amended certificate to the individual.

    (9) The day so specified must not be earlier than 6th April 2006.

Reliance on section 220 (lifetime allowance enhancement: registration of pension credits)
     6. —(1) This regulation applies if an individual acquires rights under a registered pension scheme in the circumstances specified in section 220(1).

    (2) The individual may give notice of intention to rely on section 220[6].

    (3) If the individual intends to rely on section 220, the individual must give a notification to the Revenue and Customs on or before the closing date.

    (4) For the purposes of this regulation use the rules in this paragraph to find the closing date.

First rule: Find the 31st January following the tax year in which the pension sharing order or provision takes effect.

Second rule: Find the 31st January five years after that.

The date so found is the closing date.

    (5) Paragraph (6) applies if—

(a) the individual gives the notification to the Revenue and Customs, and

(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

    (6) The individual may rely on section 220 during the period beginning on the day on which the pension sharing order or provision takes effect and ending on the day on which the Revenue and Customs—

(a) revoke the certificate, or

(b) issue an amended certificate to the individual.

    (7) Paragraph (8) applies if the Revenue and Customs—

(a) issue a certificate to which paragraph (6) applies to the individual, and

(b) later issue an amended certificate ("the subsequent certificate") to the individual.

    (8) The individual may rely on section 220 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—

(a) revoke the subsequent certificate, or

(b) issue an amended certificate to the individual.

Reliance on section 221 (lifetime allowance enhancement: relevant overseas individuals)
     7. —(1) This regulation applies if, at any time on or after 6th April 2006, an individual is a relevant overseas individual during any part of a period that is the active membership period in relation to an arrangement relating to the individual.

    (2) The individual may give notice of intention to rely on section 221.

    (3) If the individual intends to rely on section 221, the individual must give a notification to the Revenue and Customs on or before the closing date.

    (4) For the purposes of this regulation use the rules in this paragraph to find the closing date.

First rule: Find the 31st January following the tax year in which the accrual period ends (see paragraph (10)).

Second rule: Find the 31st January five years after that.

The date so found is the closing date.

    (5) Paragraph (6) applies if—

(a) the individual gives the notification to the Revenue and Customs, and

(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

    (6) The individual may rely on section 221 during the period beginning on the accrual day (see paragraph (10)) and ending on the day on which the Revenue and Customs—

(a) revoke the certificate, or

(b) issue an amended certificate to the individual.

    (7) Paragraph (8) applies if the Revenue and Customs—

(a) issue a certificate to which paragraph (6) applies to the individual, and

(b) later issue an amended certificate ("the subsequent certificate") to the individual.

    (8) The individual may rely on section 221 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—

(a) revoke the subsequent certificate, or

(b) issue an amended certificate to the individual.

    (9) The day so specified must not be earlier than the accrual day.

    (10) For the purposes of this regulation—

(a) the accrual period ends—


(i) when the individual ceases to be a relevant overseas individual,

(ii) immediately before a benefit crystallisation event occurring in relation to the arrangement relating to the individual, or

(iii) when benefits cease to accrue to or in respect of the individual under the arrangement,



whichever is the earliest; and

(b) "the accrual day" is the day on which the accrual period ends.

Reliance on section 224 (lifetime allowance enhancement: transfer from recognised overseas pension scheme)
     8. —(1) This regulation applies if, in relation to an individual, there is a recognised overseas scheme transfer in the circumstances specified in section 224(1).

    (2) The individual may give notice of intention to rely on section 224.

    (3) If the individual intends to rely on section 224, the individual must give a notification to the Revenue and Customs on or before the closing date.

    (4) For the purposes of this regulation use the rules in this paragraph to find the closing date.

First rule: Find the 31st January following the tax year in which the recognised overseas scheme transfer takes place.

Second rule: Find the 31st January five years after that.

The date so found is the closing date.

    (5) Paragraph (6) applies if—

(a) the individual gives the notification to the Revenue and Customs, and

(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.

    (6) The individual may rely on section 224 during the period beginning on the day on which the recognised overseas scheme transfer takes place and ending on the day on which the Revenue and Customs—

(a) revoke the certificate, or

(b) issue an amended certificate to the individual.

    (7) Paragraph (8) applies if the Revenue and Customs—

(a) issue a certificate to which paragraph (6) applies to the individual, and

(b) later issue an amended certificate ("the subsequent certificate") to the individual.

    (8) The individual may rely on section 224 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—

(a) revoke the subsequent certificate, or

(b) issue an amended certificate to the individual.

    (2) The individual must preserve all documents relating to the information given in the notification for a period of six years beginning with the day on which the individual gives the notification to the Revenue and Customs.

Late submission of notification
     12. —(1) This regulation applies if an individual—

(a) gives a notification to the Revenue and Customs after the closing date,

(b) had a reasonable excuse for not giving the notification on or before the closing date, and

(c) gives the notification without unreasonable delay after the reasonable excuse ceased.

    (2) If the Revenue and Customs are satisfied that paragraph (1) applies, they must consider the information provided in the notification.

    (3) If there is a dispute as to whether paragraph (1) applies, the individual may require the Revenue and Customs to give notice of their decision to refuse to consider the information provided in the notification.

    (4) If the Revenue and Customs gives notice of their decision to refuse to consider the information provided in the notification, the individual may appeal to the Commissioners.

    (5) The appeal is to the General Commissioners, except that the individual may elect (in accordance with section 46(1) of the Taxes Management Act 1970[8]) to bring the appeal before the Special Commissioners instead of the General Commissioners.

    (6) The notice of appeal must be given to the Revenue and Customs within 30 days after the day on which notice of their decision is given to the individual.

    (7) On an appeal, the Commissioners shall determine whether the individual gave the notification to the Revenue and Customs in the circumstances specified in paragraph (1).

    (8) If the Commissioners allow the appeal, they shall direct the Revenue and Customs to consider the information provided in the notification.

    (5) The individual may require the Revenue and Customs to issue a single certificate (an "aggregate certificate") to the individual.

    (6) An aggregate certificate supersedes the certificates mentioned in paragraphs (3)(a) and (4).

    (7) If the Revenue and Customs issue an aggregate certificate to an individual, paragraphs (6) to (10) of regulation 7 apply as if the aggregate certificate were the certificate referred to in paragraph (5)(b) of that regulation.

    (8) Any notification mentioned in this regulation must be given on or before the closing date; and regulation 7 applies to find the closing date for a notification mentioned in this regulation in the same way as it applies to find the closing date for a notification given under that regulation.

Incorrect information given in connection with notification
     17. —(1) This regulation applies if—

(a) after the giving of a notification, the Revenue and Customs have issued a certificate ("the first certificate") to an individual, and

(b) either condition A or condition B is met.

    (2) Condition A is that the individual informs the Revenue and Customs that information given in the notification was incorrect or has become incorrect.

    (3) Condition B is that the individual informs the Revenue and Customs that information given in connection with the notification was incorrect or has become incorrect.

    (4) The Revenue and Customs may revoke the first certificate and issue an amended certificate to the individual.

    (5) The amended certificate supersedes the first certificate.

    (6) If an individual realises that any information given in the notification, or given in connection with the notification, was incorrect or has become incorrect, the individual must inform the Revenue and Customs without undue delay.

    (7) If condition A is met, the individual must inform the Revenue and Customs in a form prescribed by the Commissioners for Her Majesty's Revenue and Customs.

Incorrect information given in certificate
     18. —(1) This regulation applies if—

(a) the Revenue and Customs have issued a certificate ("the first certificate") to an individual, and

(b) the individual informs the Revenue and Customs that information given in the certificate was incorrect or has become incorrect.

    (2) The Revenue and Customs may—

(a) revoke the first certificate,

(b) revoke the first certificate and issue an amended certificate to the individual, or

(c) issue an additional certificate to the individual.

    (3) The amended certificate supersedes the first certificate.

    (4) This regulation is subject to regulation 16.

    (5) If an individual realises that any information given in the certificate was incorrect or has become incorrect, the individual must inform the Revenue and Customs without undue delay.

Further supply of information given in certificate
     19. —(1) This regulation applies if, after the Revenue and Customs have issued a certificate to an individual, the individual no longer possesses information given in the certificate.

    (2) The individual may require the Revenue and Customs to give the information to the individual.

    (3) The Revenue and Customs may begin a review under this regulation at any time within a period of twelve months beginning with the day on which the notification was given to them.

    (4) The procedure to be followed on the review is set out in regulation 22.

Review of notification after receipt of further information
     21. —(1) This regulation applies if—

(a) an individual has given a notification to the Revenue and Customs,

(b) the Revenue and Customs have issued a certificate to the individual in response to the giving of the notification, and

(c) after the certificate has been issued, the Revenue and Customs have reason to believe that information given in the notification, given in connection with the notification, or given in the certificate, either was incorrect or has become incorrect.

    (2) The Revenue and Customs may review any information given in the notification, in connection with the notification, or in the certificate.

    (3) The Revenue and Customs may begin a review under this regulation at any time.

    (4) The procedure to be followed on the review is set out in regulation 22.

Reviews of notifications: procedure to be followed
     22. —(1) This regulation applies if the Revenue and Customs decide to begin a review under regulation 20 or 21.

    (2) The Revenue and Customs must give notice to the individual requiring the individual to provide any information, particulars and documents specified in the notice which the Revenue and Customs may reasonably require.

    (3) A notice under this regulation must specify the period within which it is to be complied with; and that period may not end earlier than the period of 30 days beginning with the day on which the notice is given.

    (4) An individual may comply with a notice under this regulation requiring the production of a document by producing a copy of the document.

    (5) But where an individual produces a copy of a document in compliance with a notice under this regulation, the Revenue and Customs may by notice require the production of the original for inspection within a period specified in the notice; and that period may not end earlier than the period of 30 days beginning with the day on which the notice is given.

    (6) The Revenue and Customs may take copies of, or make extracts from, any document produced in compliance with a notice under this section.

    (7) A notice under this section does not require an individual—

(a) to produce or make available for inspection any document, or

(b) to provide any particulars,

relating to any pending appeal by the individual relating to tax.

Appeals against notices under regulation 22
     23. Section 253 (appeal against notices) applies to a notice under regulation 22 as it applies to a notice under section 252(1).

Revocation or amendment of certificate
     24. —(1) The Revenue and Customs may revoke or amend a certificate at any time if—

(a) after the certificate has been issued, the Revenue and Customs have reason to believe that any information given in the notification, given in connection with the notification, or given in the certificate, either was incorrect or has become incorrect, or

(b) after notice has been given to an individual under regulation 22, the individual does not reply to the notice within the time specified in the notice.

    (2) If the Revenue and Customs revoke or amend a certificate, they must give notice to the individual of the revocation or amendment.

    (3) The individual may appeal to the Commissioners against the revocation or amendment of the certificate.

    (4) The appeal is to the General Commissioners, except that the individual may elect (in accordance with section 46(1) of the Taxes Management Act 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners.

    (5) The notice of appeal must be given to the Revenue and Customs within 30 days after the day on which notice of the revocation or amendment is given to the individual.

    (6) On an appeal, the Commissioners shall determine whether the Revenue and Customs revoked or amended the certificate in the circumstances specified in paragraph (1).

    (7) If the Commissioners allow the appeal, they may direct the Revenue and Customs to issue a certificate to the individual with effect from a date specified by the Commissioners.

    (8) If the Revenue and Customs revoke a certificate and, on appeal, the Commissioners determine that the certificate should have been amended, the Commissioners shall order that the certificate shall be amended in such terms as the Commissioners may specify.

    (9) If the Revenue and Customs amend a certificate and, on appeal, the Commissioners determine that the certificate should have been amended in other terms, the Commissioners shall order that the certificate shall be amended in such terms as the Commissioners may specify.

(a) in England and Wales or Northern Ireland, by the individual's attorney or receiver, or the person managing and administering the individual's property and affairs,

(b) in Scotland, by the individual's guardian within the meaning of the Adults with Incapacity (Scotland) Act 2000[9], and

(c) in a country or territory outside the United Kingdom, by a person authorised by a Court having jurisdiction, in that country or territory, to regulate the property and affairs of an individual to whom this paragraph applies.

    (2) If an individual is a person who is suffering from a physical disability, by reason of which that person has difficulty executing documents in respect of the management and administration of his property and affairs, anything under these Regulations which could have been done by the individual may be done—

(a) in the United Kingdom, by a person having a power of attorney in relation to the individual's property and affairs, and

(b) in a country or territory outside the United Kingdom, by a person authorised, under the laws of that country or territory, to execute documents in relation to the individual's property and affairs.

Personal representatives
     26. If an individual dies, anything under these Regulations which could have been done by the individual may be done by the individual's personal representatives.


Paul Gray

Mike Eland
Two of the Commissioners for Her Majesty's Revenue and Customs

25th January 2006

[2] 1970 c. 9.back

[3] The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty's Revenue and Customs.back

[4] Section 280(2) was amended by paragraphs 10, 17 and 33 of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 2006.back

[5] Paragraph 12 was amended by sub-paragraphs (3) to (6) of paragraph 53 of Schedule 10 to the Finance Act 2005 with effect from 6th April 2006.back

[6] Section 220 was amended by paragraph 45 of Schedule 10 to the Finance Act 2005 with effect from 6th April 2006.back

[7] Paragraph 31 of Schedule 36 was amended by paragraph 55(6) of the Finance Act 2005 with effect from 6th April 2006.back

[8] 1970 c. 9. There are amendments to section 46(1) not relevant to these Regulations.back

[9] 2000 asp4.back