RPSM12200040 - Member Pages: Information Requirements and Administration: Notices requiring documents or particulars

Notices requiring documents or particulars

What information must I give to HMRC?

Being a member of a registered pension scheme, or having been a member, means that HMRC can require you to provide information relating to your scheme membership.

By issuing a notice HMRC can require you to produce or to make available for inspection any documents in your possession, or which you have the power to obtain, that relate to any of the matters listed below

• any matter relating to a registered pension scheme.
• any matter relating to a pension scheme which has ceased to be a registered pension scheme.
• any matter relating to a pension scheme which has applied to be a registered pension scheme
• any matter relating to an annuity purchased with sums or assets held for the purposes of a registered pension scheme.

You may also be required to provide HMRC with any additional information relating to those matters as may reasonably be required.

You will not be required to produce or make available for inspection any document or particulars relating to any pending appeal of yours relating to tax.

The notice will specify the name of the scheme in connection with which information is being sought.

HMRC have the right to issue such notices by electronic means, should you have consented to the use of electronic communications.