The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
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Change 1
13 Voluntary scheme pays - payment of tax where request served
(1) This regulation applies where— (a) a specified individual is liable to an annual allowance charge, or to such charge in an increased amount, as a result of the operation of a relevant rectification provision, and (b) the scheme administrator has, in response to a request from the individual, at any time agreed to pay an amount in respect of the annual allowance charge or the increase to such charge. (2) This regulation also applies where— (a) a specified individual is liable to an annual allowance charge in respect of the tax year 2022-23, and (b) the scheme administrator has, in response to a request from the individual, at any time agreed to pay an amount in respect of the annual allowance charge. (3) The amount of the annual allowance charge which the scheme administrator has agreed to pay must be paid no later than the end of the period of 45 days beginning with the day immediately following the end of the quarter in which the scheme administrator receives the request mentioned in paragraph (1)(b) or (2)(b). (4) A request mentioned in paragraph (1)(b) or (2)(b) which is given by the specified individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the request to the scheme administrator. (5) In this regulation, “quarter” means each period of 3 months ending with 31st March, 30th June, 30th September or 31st December.
13 Voluntary scheme pays - payment of tax where request served
(1) This regulation applies where— (a) a specified individual is liable to an annual allowance charge, or to such charge in an increased amount, as a result of the operation of a relevant rectification provision, and (b) the scheme administrator has, in response to a request from the individual, at any time agreed to pay an amount in respect of the annual allowance charge or the increase to such charge. (2) This regulation also applies where— (a) a specified individual is liable to an annual allowance charge in respect of the tax year 2022-23, and (b) the scheme administrator has, in response to a request from the individual, at any time agreed to pay an amount in respect of the annual allowance charge. (3) The amount of the annual allowance charge which the scheme administrator has agreed to pay must be paid no later than the end of the period of 45 days beginning with the day immediately following the end of the quarter in which the scheme administrator receives the request mentioned in paragraph (1)(b) or (2)(b). (4) A request mentioned in paragraph (1)(b) or (2)(b) which is given by the specified individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the request to the scheme administrator. (5) In this regulation, “quarter” means each period of 3 months ending with 31st March, 30th June, 30th September or 31st December.
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