During the last 9 months, HMRC has published two sets of proposed amendments to the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) which prescribe the information that scheme administrators have to give HMRC, members and other persons in connection with registered pension schemes. The proposals were covered in Aries articles dated 29 June 2007 and 21 December 2007.

Amending regulations have now been published as The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (SI 2008/720) covering both sets of proposed amendments (although not all the proposals have been adopted). The Regulations have effect from 6 April 2008.

Many of the amendments reflect changes in other legislative requirements. For example the Regulations as amended now cater for reporting breaches in the minimum level of ASP but the requirement to report the payment of a Transfer Lump Sum Death Benefit has been removed.

Also published recently were the Occupational Pension Schemes (Internal Dispute Resolution Procedures Consequential and Miscellaneous Amendments) Regulations 2008 (SI 2008/649). These regulations were required as s.273 of the Pensions Act 2004 replaced the IDR requirements as written in s.50 of the Pensions Act 1995 by substituting new sections 50, 50A and 50B. Whilst the new sections contain most of the detail required for the operation of the IDR procedure, some elements remained to be prescribed. The Regulations have effect from 6 April 2008.