The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
32 Specified information: due date for information
(1) Paragraphs (2) to (5) apply to a specified individual who, on 1st October 2023, is— (a) a Chapter 1 individual or a remediable service individual who is an active or deferred member of a Chapter 1 scheme, (b) a Chapter 2 individual, or (c) a Chapter 3 individual. (2) Where the specified individual dies in the period beginning with 1st November 2024 and ending with 31st January 2025, the due date for information is the date three months after the date of that individual’s death. (3) Where a scheme administrator provides a pension savings statement to or in respect of the specified individual on or after 1st November 2024, the due date for information is— (a) the date which is three months after the date on which that statement is provided, or (b) where the specified individual dies within the period of three months beginning with the date on which that statement is provided, the date three months after the date of death. (4) Where, on or after 1st November 2024, the specified individual repays excess lump sum benefits to the scheme administrator with the effect of reducing a liability to the unauthorised payments charge for a relevant tax year, the due date for information is the date three months after that repayment is made. (5) In all other cases, the due date for information for the specified individual is 31st January 2025. (6) Paragraphs (7) to (11) apply to a Chapter 1 individual or a remediable service individual who is a pensioner member or a deceased member of a Chapter 1 scheme on 1st October 2023. (7) Where the specified individual dies in the period beginning with 1st November 2026 and ending with 31st January 2027, the due date for information is the date three months after the date of that individual’s death. (8) Where a scheme administrator provides a pension savings statement or a benefit crystallisation event statement to or in respect of the specified individual on or after 1st November 2026 the due date for information is— (a) the date which is three months after the date on which that statement is provided, or (b) where the specified individual dies within the period of three months beginning with the date on which that statement is provided, the date three months after the date of death. (9) Where the end of the new scheme election period in respect of the individual falls after 1st November 2026, the due date for information is the date three months after the end of that period. (10) Where, on or after 1st November 2026, the individual repays excess lump sum benefits to the scheme administrator with the effect of reducing a liability to the unauthorised payments charge for a relevant tax year, the due date for information is the date three months after the date on which that repayment is made. (11) In all other cases, the due date for information for the specified individual is 31st January 2027. (12) For the purposes of paragraph (6), a Chapter 1 individual or a remediable service individual is to be treated as a pensioner member if a Chapter 1 new scheme election has been made, or is capable of being made, in respect of the individual. (13) Where more than one date specified in this regulation could apply to a specified individual, the due date for information for that individual is the latest of those dates. (14) In this regulation— “benefit crystallisation event statement” means a statement provided— under regulation 14(1) of RPS(PI)R 2006 (information provided to member by scheme administrators about benefit crystallisation events), after the relevant time, and in relation to a benefit crystallisation event occurring in a relevant tax year; “excess lump sum benefits” means an amount repaid by a beneficiary under section 14(5) of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members); “pension savings statement” means a statement provided under regulation 14A(5B) or (6ZC) or 14B(2B), (6) or (9) of RPS(PI)R 2006 in relation to a pension input period ending in a relevant tax year; “the end of the new scheme election period” has the meaning given in section 7(2) of PSPJOA 2022 (elections by virtue of section 6: timing and procedure).
32 Specified information: due date for information
(1) Paragraphs (2) to (5) apply to a specified individual who, on 1st October 2023, is— (a) a Chapter 1 individual or a remediable service individual who is an active or deferred member of a Chapter 1 scheme, (b) a Chapter 2 individual, or (c) a Chapter 3 individual. (2) Where the specified individual dies in the period beginning with 1st November 2024 and ending with 31st January 2025, the due date for information is the date three months after the date of that individual’s death. (3) Where a scheme administrator provides a pension savings statement to or in respect of the specified individual on or after 1st November 2024, the due date for information is— (a) the date which is three months after the date on which that statement is provided, or (b) where the specified individual dies within the period of three months beginning with the date on which that statement is provided, the date three months after the date of death. (4) Where, on or after 1st November 2024, the specified individual repays excess lump sum benefits to the scheme administrator with the effect of reducing a liability to the unauthorised payments charge for a relevant tax year, the due date for information is the date three months after that repayment is made. (5) In all other cases, the due date for information for the specified individual is 31st January 2025. (6) Paragraphs (7) to (11) apply to a Chapter 1 individual or a remediable service individual who is a pensioner member or a deceased member of a Chapter 1 scheme on 1st October 2023. (7) Where the specified individual dies in the period beginning with 1st November 2026 and ending with 31st January 2027, the due date for information is the date three months after the date of that individual’s death. (8) Where a scheme administrator provides a pension savings statement or a benefit crystallisation event statement to or in respect of the specified individual on or after 1st November 2026 the due date for information is— (a) the date which is three months after the date on which that statement is provided, or (b) where the specified individual dies within the period of three months beginning with the date on which that statement is provided, the date three months after the date of death. (9) Where the end of the new scheme election period in respect of the individual falls after 1st November 2026, the due date for information is the date three months after the end of that period. (10) Where, on or after 1st November 2026, the individual repays excess lump sum benefits to the scheme administrator with the effect of reducing a liability to the unauthorised payments charge for a relevant tax year, the due date for information is the date three months after the date on which that repayment is made. (11) In all other cases, the due date for information for the specified individual is 31st January 2027. (12) For the purposes of paragraph (6), a Chapter 1 individual or a remediable service individual is to be treated as a pensioner member if a Chapter 1 new scheme election has been made, or is capable of being made, in respect of the individual. (13) Where more than one date specified in this regulation could apply to a specified individual, the due date for information for that individual is the latest of those dates. (14) In this regulation— “benefit crystallisation event statement” means a statement provided— under regulation 14(1) of RPS(PI)R 2006 (information provided to member by scheme administrators about benefit crystallisation events), after the relevant time, and in relation to a benefit crystallisation event occurring in a relevant tax year; “excess lump sum benefits” means an amount repaid by a beneficiary under section 14(5) of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members); “pension savings statement” means a statement provided under regulation 14A(5B) or (6ZC) or 14B(2B), (6) or (9) of RPS(PI)R 2006 in relation to a pension input period ending in a relevant tax year; “the end of the new scheme election period” has the meaning given in section 7(2) of PSPJOA 2022 (elections by virtue of section 6: timing and procedure).
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