RPSM12100010 - Technical Pages: Information Requirements and Administration: General provisions

General provisions

The members, scheme administrators and associated employers of registered pension schemes, qualifying overseas pension schemes and qualifying recognised overseas pension schemes may be required by legislation to provide information in certain circumstances. Insurance companies may also be required to provide information in certain circumstances, as if they were the scheme administrator - see page RPSM12301310. The obligation to provide information can take various forms

• the mandatory provision of information without first being asked by HMRC
• provision of information following the issue of a notice from HMRC
• provision of documents/particulars in response to a notice from HMRC
• the preservation of particular documents.

There is a requirement that some information must be submitted to HMRC electronically. Other information may be submitted electronically if desired. Where either applies it will be made clear in the guidance.

HMRC may deliver information electronically in certain circumstances. Where this applies it will be made clear in the guidance.

Time limits apply to all forms of information provision. Failure to comply can result in penalties – see RPSM12100020.

Although the guidance in this chapter only applies from 6 April 2006, any requirements to provide information before this date by virtue of previous legislation remain unchanged.