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The Employer-Financed Retirement Benefits Schemes (Provision of Information) Regulations 2005
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- 2005 No. 3453
- Regulation 5
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Provision of information in relation to relevant benefits
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5.—(1) The responsible person shall supply to the Board the particulars prescribed in paragraph (3) in respect of all relevant benefits provided during the year of assessment at the time prescribed by paragraph (4).
This is subject to the following qualification.
(2) Information is not required to be supplied under this regulation in respect of pensions which are chargeable to tax under Chapter 2 of Part 9 of ITEPA 2003.
(3) The prescribed information is—
(a)the name, address and national insurance number of the recipient of the relevant benefit;
(b)the nature of the relevant benefit provided; and
(c)the amount of the relevant benefit calculated in accordance with section 398(2) of ITEPA 2003.
(4) The prescribed time is not later than 7th July following the end of the year of assessment in which the relevant benefit was provided.
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