PART 1INTRODUCTORY AND GENERAL
CHAPTER 1.BACCOUNTS AND INFORMATION
Accounts1.B.1
1
This regulation applies to the National Health Service superannuation scheme for Scotland (“the scheme”), the rules of which are set out in—
a
these Regulations; and
b
the National Health Service Superannuation Scheme (Scotland) Regulations 20112 (“the 2011 Regulations”).
2
The Scottish Ministers must keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.
3
The accounts must be open to examination by the Auditor General for Scotland.
Provision of information for tax purposes1.B.2
1
A person who is entitled to a benefit under these Regulations must give the scheme administrator such information as will enable the scheme administrator to determine—
a
whether a lifetime allowance charge3 arises on the person becoming entitled to the benefit; and
b
if any such charge arises, the amount of the tax payable.
2
Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) (enhanced lifetime allowance regulations) of the 2004 Act.
3
If a person applying for a benefit under these Regulations intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1), the person must give the scheme administrator the reference number issued by the Commissioners for Her Majesty’s Revenue and Customs4 under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 20065 in respect of that entitlement.
4
If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 20116, that person must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 20117 in respect of that entitlement.
5
The information that a person is required to give under this regulation must be given—
a
at the time the person makes a claim for a benefit; or
b
within such period ending after that time as the scheme administrator specifies in writing.
6
If a person fails to comply with paragraph (5)(b), the scheme administrator may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.
7
Paragraph (8) applies to members who are practitioners or non-GP providers (both as defined in Parts 2 and 3).
8
The members referred to in paragraph (7) must provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 20068 in respect of their benefits under the scheme, in a manner prescribed from time to time by the Scottish Ministers.
9
In this regulation, “scheme administrator” means the scheme administrator, as the case may be, under regulation 2.J.1 or 3.J.1.