(1)A scheme administrator of a registered pension scheme must make returns to the Inland Revenue of the income tax to which the scheme administrator is liable under this Part.
(2)A return is to be made for each period of three months ending with 31st March, 30th June, 30th September or 31st December if tax has been charged on the scheme administrator by virtue of this Part in that period.
(3)A return for any period must be made before the end of the period of 45 days beginning with the day immediately following the end of that period.
(4)A return must—
(a)show the income tax to which the scheme administrator is liable, and
(b)include such particulars of the events or other circumstances giving rise to the liability (including particulars as to the persons to whom the events or other circumstances relate) as are required to be included in returns under this section by regulations made by the Board of Inland Revenue.
(5)The income tax required to be shown in a return is due at the time by which the return is to be made and is payable without the making of an assessment.
(6)The Board of Inland Revenue may by regulations make provision for and in connection with—
(a)the charging of interest on tax due under this section which is not paid on or before the due date,
(b)the making of amended returns by scheme administrators in the event of error in a return under this section,
(c)the making of assessments, repayments or adjustments in cases where the correct tax due under this section has not been paid on or before the due date, and
(d)otherwise for supplementing this section.
(7)The regulations may, in particular—
(a)modify the operation of any provision of the Tax Acts, or
(b)provide for the application of any provision of the Tax Acts (with or without modifications).
(8)References in this section to the income tax to which a scheme administrator is liable under this Part do not include any to which the scheme administrator is liable under section 239 (scheme sanction charge).
(9)Where the registration of a registered pension scheme has been withdrawn, this section has effect as if references to the scheme administrator were to the person who was, or each of the persons who were, the scheme administrator immediately before the registration was withdrawn.
(1)The Board of Inland Revenue may by regulations make provision for and in connection with the making of assessments in respect of—
(a)the unauthorised payments charge,
(b)the unauthorised payments surcharge,
(c)liability to the lifetime allowance charge under section 217(2) (person to whom lump sum death benefit paid),
(d)the scheme sanction charge,
(e)liability under section 272 (trustees etc. liable as scheme administrator),
(f)liability under section 273 (member liable as scheme administrator), and
(g)liability under section 394 of ITEPA 2003 (benefit under employer-financed retirement benefits scheme: charge on responsible person).
(2)The provision that may be made by the regulations includes (in particular) provision for the charging of interest on tax due under such assessments which remains unpaid.
(3)The regulations may, in particular—
(a)modify the operation of any provision of the Tax Acts, or
(b)provide for the application of any provision of the Tax Acts (with or without modification).