The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
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Change 1
3 Amendment of regulation 8 of the 2023 Regulations
(1) Regulation 8 of the 2023 Regulations (Chapter 1 schemes and judicial 2015 schemes: operation of scheme pays for remedy years) is amended as follows. (2) In paragraph (3), sub-paragraph (b), for paragraph (i) substitute— (i) for everything before sub-paragraph (a) there were substituted— (3) The individual may give a notice to the scheme administrator of the Chapter 1 scheme or the judicial 2015 scheme (within the meaning of Chapter 1 or Chapter 2 of Part 1 of the Public Service Pensions and Judicial Offices Act 2022), or to His Majesty’s Revenue and Customs, by digital means, for onward transmission to the scheme administrator, specifying that the individual and the scheme administrator are to be jointly and severally liable in respect of so much of the annual allowance charge arising in the case of the individual as— . . (3) After paragraph (3), sub-paragraph (e), insert— (f) for the purposes of subsection (7), a notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (4) For paragraph (4) substitute— (4) In the application of section 237BA of FA 2004 (time limit for notices under section 237B) in relation to a scheme pays notice given under section 237B of FA 2004 as that section applies by virtue of paragraph (2)(b)— (a) the reference in subsection (2) of that section to 31st July is to be read as a reference to 6th July 2027; (b) for the purposes of subsection (2) of that section, a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been given to the scheme administrator at the same time. (4ZA) In the application of section 254 of FA 2004 (accounting for tax by scheme administrators) in relation to a scheme pays notice given under section 237B of FA 2004 as that section applies by virtue of paragraph (2)(b), for the purposes of subsection (7A)(b), a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (5) In paragraph (4A), in sub-paragraph (c), omit “5th July 2030 or, where the condition in paragraph (5) is met,”. (6) Omit paragraphs (5) and (6).
3 Amendment of regulation 8 of the 2023 Regulations
(1) Regulation 8 of the 2023 Regulations (Chapter 1 schemes and judicial 2015 schemes: operation of scheme pays for remedy years) is amended as follows. (2) In paragraph (3), sub-paragraph (b), for paragraph (i) substitute— (i) for everything before sub-paragraph (a) there were substituted— (3) The individual may give a notice to the scheme administrator of the Chapter 1 scheme or the judicial 2015 scheme (within the meaning of Chapter 1 or Chapter 2 of Part 1 of the Public Service Pensions and Judicial Offices Act 2022), or to His Majesty’s Revenue and Customs, by digital means, for onward transmission to the scheme administrator, specifying that the individual and the scheme administrator are to be jointly and severally liable in respect of so much of the annual allowance charge arising in the case of the individual as— . . (3) After paragraph (3), sub-paragraph (e), insert— (f) for the purposes of subsection (7), a notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (4) For paragraph (4) substitute— (4) In the application of section 237BA of FA 2004 (time limit for notices under section 237B) in relation to a scheme pays notice given under section 237B of FA 2004 as that section applies by virtue of paragraph (2)(b)— (a) the reference in subsection (2) of that section to 31st July is to be read as a reference to 6th July 2027; (b) for the purposes of subsection (2) of that section, a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been given to the scheme administrator at the same time. (4ZA) In the application of section 254 of FA 2004 (accounting for tax by scheme administrators) in relation to a scheme pays notice given under section 237B of FA 2004 as that section applies by virtue of paragraph (2)(b), for the purposes of subsection (7A)(b), a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (5) In paragraph (4A), in sub-paragraph (c), omit “5th July 2030 or, where the condition in paragraph (5) is met,”. (6) Omit paragraphs (5) and (6).
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