Mandatory Scheme Pays deadlines are changing on 6 April 2022
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Last edited: Apr 01, 2022
Published: Apr 01, 2022
The Finance Act 2022 and the Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (‘the new regulations’) will change the timescale for members to make or amend a mandatory scheme pays election when paying an annual allowance charge, with effect from 6 April 2022. The changes will apply when the information used to calculate a member’s pension input amount is retrospectively amended.
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