The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

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(a) "the Act" means the Finance Act 2004[4];

(b) "Part 4" means Part 4 of the Act; and

(c) any reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in the Act.

    (2) In these Regulations, except where the context otherwise requires—

"approved method of electronic communications", in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind under that provision;

"the Commissioners" means the Commissioners for Her Majesty's Revenue and Customs;

"the ELA Regulations" means the Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006[5];

"electronic communications" has the meaning given in section 132(10) of the Finance Act 1999;

"official computer system" means a computer system maintained by or on behalf of the Commissioners or on behalf of an officer of Revenue and Customs;

"relevant information" means information which is required or authorised by virtue of these Regulations to be delivered to Revenue and Customs by an approved method of electronic communications;

"Revenue and Customs" means Her Majesty's Revenue and Customs; and

"the tax appeal Commissioners" means, as the case requires, the General Commissioners or the Special Commissioners.

Introduction
     3. —(1) Part 2 of these Regulations makes provision about returns and information which must be delivered to Revenue and Customs by an approved method of electronic communications.

    (2) Part 3 of these Regulations makes provision about returns and information which may be delivered to Revenue and Customs by an approved method of electronic communications.

    (2) Relevant information which is delivered to an official computer system must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners.

    (3) Relevant information which fails to meet those standards must be treated as not having been delivered.

Proof of content of electronic delivery
     7. —(1) A document certified by Revenue and Customs to be a printed-out version of information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—

(a) was delivered by an approved method of electronic communications on that occasion; and

(b) constitutes everything which was delivered on that occasion.

    (2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.

Proof of identity of person sending or receiving electronic delivery
     8. The identity of—

(a) the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or

(b) the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,

is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

Information sent electronically on behalf of a person
     9. —(1) Any information delivered by an approved method of electronic communications—

(a) to Revenue and Customs, or

(b) to an official computer system,

on behalf of a person, is taken to have been delivered by that person.

    (2) But this does not apply if the person proves that the information was delivered without the person's knowledge or connivance.

Proof of information sent electronically
     10. —(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—

(a) to Revenue and Customs, if the delivery of the information has been recorded on an official computer system;

(b) by Revenue and Customs, if the despatch of the information has been recorded on an official computer system.

    (2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of relevant information—

(a) to Revenue and Customs, if the delivery of the information has not been recorded on an official computer system;

(b) by Revenue and Customs, if the despatch of the information has not been recorded on an official computer system.

    (3) The time of receipt or despatch of any relevant information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

This is subject to the following qualification.

    (4) The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3).

    (5) Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.

Authentication of information in document otherwise required to be signed
     11. If—

(a) information specified in Schedule 2 to these Regulations is delivered to Revenue and Customs by a method of electronic communications; and

(b) the information is required to be signed by or on behalf of the person delivering it,

the requirement for a signature shall be treated as satisfied if the information is authenticated by or on behalf of the sender in such manner as may be approved by the Commissioners.

Use of unauthorised method of electronic communications
     12. —(1) This regulation applies to information—

(a) which is required to be delivered to Revenue and Customs under a provision of Part 2 of these Regulations; or

(b) which is permitted to be delivered to Revenue and Customs under a provision of Part 3 of these Regulations.

    (2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for the delivery of information of that kind under that provision.


David Varney

Paul Gray
Two of the Commissioners for Her Majesty's Revenue and Customs

9th March 2006

(a) under section 267 for the discharge of the scheme administrator's liability to the lifetime allowance charge;

(b) under section 268 for the discharge of the scheme administrator's liability to the scheme sanction charge; or

(c) under that section for the discharge of a person's liability to the unauthorised payments surcharge

and a notification by Revenue and Customs of their decision upon that application.

An application by a former scheme administrator under section 271(5) (release of former scheme administrator) to be released from the liability as scheme administrator, and a notification by Revenue and Customs of their decision on that application.

A notification under paragraph 10(3) of Schedule 29 (winding up lump sum: employer's undertaking).

A notification, information or an undertaking provided by a scheme manager under paragraph 5(1) of Schedule 33 given for the purpose of securing that a pension scheme is a qualifying overseas pension scheme.

A notification by Revenue and Customs of their decision under paragraph 5(3) of Schedule 33 (exclusion of overseas pension scheme from being a qualifying overseas pension scheme).

A notification by Revenue and Customs of their decision under paragraph 5(5) of Schedule 33 (overseas pension scheme ceasing to be excluded from being a qualifying overseas pension scheme).

A notification by an individual under regulation 3, 4, 5, 6, 7 or 8 of the ELA Regulations [8].

A requirement by an individual under regulation 12 of the ELA Regulations that Revenue and Customs give notice of their decision to refuse to consider the information in a notification by the individual; the notice given of that decision; and a notice of appeal to the tax appeal Commissioners against that decision.

A requirement by an individual under regulation 14 of the ELA Regulations that Revenue and Customs give notice of their refusal to issue a certificate under those Regulations; the notice given of that refusal; and a notice of appeal to the tax appeal Commissioners against that refusal.

A requirement by an individual under regulation 16 of the ELA Regulations that Revenue and Customs issue an aggregate certificate.

A notice given by an individual under regulation 17 of the ELA Regulations that any information given in a notification, or in connection with a notification under those Regulations, was incorrect or has become incorrect.

A notice given by an individual under regulation 18 of the ELA Regulations that information given in a certificate issued by Revenue and Customs under those Regulations was incorrect or has become incorrect.

A notice by Revenue and Customs under regulation 22 of the ELA Regulations requiring an individual to provide information, particulars or documents; and a notice of appeal to the tax appeal Commissioners against such a notice.

A notice by Revenue and Customs under regulation 24 of the ELA Regulations of the revocation or amendment of a certificate under those Regulations; and a notice of appeal to the tax appeal Commissioners against such a notice.

A certificate by Revenue and Customs under the ELA Regulations, and an amendment, under those Regulations, of such a certificate.

Information furnished by a company about an unauthorised employer payment under regulation 5 of the Registered Pension Schemes (Provision of Information) Regulations 2006[9].

Information furnished by personal representatives under regulation 10 of the Registered Pension Schemes (Provision of Information) Regulations 2006.

A notice of appeal against a decision by Revenue and Customs under section 153(6), 157(2), 169(5), 267, 268 or 271(6) or paragraph 5(3) of Schedule 33.

A notice of appeal against a notice requiring the production of documents or the furnishing of particulars under section 252.

A notice of appeal against an assessment under regulation 4 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005[10] (assessment in respect of supplementary charges under Part 4).

Information required from qualifying overseas pension schemes and qualifying recognised overseas pension schemes under regulations 2 and 3 of the Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006[11].

A notice of appeal against the imposition of a penalty under—

(a) section 98 of TMA 1970 by virtue of section 258 (penalties for failure to provide information required by regulations under section 251(1)(a) or (4) of the Finance Act 2004);

(b) section 257 (scheme administrator failing to make a registered pension scheme return or negligently or fraudulently making an incorrect return or delivering incorrect documents);

(c) section 259 (failure to deliver documents or particulars required by notice);

(d) section 260 (failure to deliver accounting return);

(e) section 261 (enhanced lifetime allowance regulations: documents and information);

(f) section 262 (enhanced lifetime allowance regulations: failures to comply);

(g) section 263 (lifetime allowance enhanced protection: benefit accrual);

(h) section 264 (fraudulent or negligent misstatements, etc.);

(i) section 265 (winding up wholly or mainly to facilitate payment of lump sums); or

(j) section 266(2) (transfer of sums representing accrued rights to a registered pension scheme which is an insured scheme otherwise than to scheme administrator of the transferee scheme or an insurance company).

[2] 2002 c. 23.back

[3] The functions of the Commissioners of Inland Revenue ("the former Commissioners") were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.back

[4] 2004 c. 12.back

[5] S.I. 2006/131.back

[6] S.I. 2006/567.back

[7] S.I. 2005/3455.back

[8] S.I. 2006/131.back

[9] S.I. 2006/567.back

[10] S.I. 2005/3454.back

[11] S.I. 2006/208.back