IDG67290 - Pensions Regulator: Information requested by the Pensions Regulator about a pension scheme which has ceased to contract out of SERPS

Section 122AA Social Security Administration Act 1992 allows HMRC to disclose information about a pension scheme which has ceased to contract out of state earnings related pensions scheme (SERPS).

Only the Scheme Cessation Business Unit in NICO may authorise the disclosure of this information

If an officer from the Pensions Regulator asks you for information about a pension scheme which has ceased to contract out of SERPS, please pass the request on to Scheme Cessation Business Unit in NICO.

Procedure to follow

Please contact the Scheme Cessation Business Unit in NICO if you receive a request for this information from the Pensions Regulator. See IDG90100 for contact details.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

If you receive a request for information and are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.