RPSM03100520 - Technical Pages: Protecting pension rights from tax charges: Notifying HMRC: Who completes the form

Who should complete the notification form?

[Reg 10(2) The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 – SI 2006/131]

The individual making the claim for protection must sign and date the notification. If someone complete the form on the individual's behalf the individual must still sign the form to confirm that to the best of their knowledge it is correct and complete. The individual remains responsible for the accuracy of the information on the notification form.

When someone other than the individual notifying protection can complete the form

[Regs 25 & 26 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 – SI 2006/131]

If someone is mentally incapable of managing and administering their property the notification form may be completed by

• in England, Wales or Northern Ireland, by the person’s attorney or receiver, or the person managing and administering their property and affairs;
• in Scotland, by the person’s guardian within the meaning of the Adults with Incapacity (Scotland) Act 2000; and
• in a country or jurisdiction outside the UK, by a person authorised by a Court having jurisdiction in that country or territory to regulate the property and affairs of an individual who is mentally incapable.

If someone is physically incapable of dealing with the notification the form may be completed and signed by

• in the UK, a person who has a power of attorney in relation to the individual’s property and affairs; and
• in a country or jurisdiction outside the UK, by a person authorised under the laws of that country or territory to execute documents in relation to the individual’s property and affairs

After someone dies their personal representative may complete and sign the notification form.