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The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

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  • Gwreiddiol (a wnaed Fel)

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37.—(1) A specified individual is entitled to the repayment by HMRC of an annual allowance overpayment, a lifetime allowance overpayment, an unauthorised payments charge overpayment or an unauthorised payments surcharge overpayment only on the making of an application (“a repayment application”).

(2) A payment is an “annual allowance overpayment” if—

(a)before the relevant time, a liability to the annual allowance charge arose in respect of a specified individual for a relevant tax year, and

(b)the amount paid by the individual in respect of that charge, by virtue of the operation of a relevant rectification provision or regulation 14 of the 2023 Regulations (local government new schemes: final salary uplifts ignored in calculating pension input amount), exceeds the amount of that liability.

(3) A payment is a “lifetime allowance overpayment” if—

(a)before the relevant time, a liability to the lifetime allowance charge arose in respect of a specified individual for a relevant tax year in connection with a benefit crystallisation event,

(b)the individual is liable to the lifetime allowance charge in respect of that benefit crystallisation event and has paid an amount in respect of that liability, and

(c)the amount paid, by virtue of the operation of a relevant rectification provision, exceeds the amount of that liability.

(4) A payment is an “unauthorised payments charge overpayment” if—

(a)before the relevant time, an unauthorised member payment(1) was made by a relevant pension scheme to, or in respect of, a specified individual,

(b)the individual is liable to the unauthorised payments charge in respect of that payment and has paid an amount in respect of that liability, and

(c)the amount paid, by virtue of the operation of a relevant rectification provision, exceeds the amount of that liability.

(5) A payment is an “unauthorised payments surcharge overpayment” if—

(a)before the relevant time, a surchargeable unauthorised member payment was made by a relevant pension scheme to, or in respect of, a specified individual,

(b)the individual is liable to the unauthorised payments surcharge in respect of that payment and has paid an amount in respect of that liability, and

(c)the amount paid, by virtue of the operation of a relevant rectification provision, exceeds the amount of that liability.

(1)

By virtue of regulation 2(2)(b), “unauthorised member payment” is defined in section 160(2) of FA 2004. Section 160 was amended by paragraph 3 of Schedule 21, and paragraph 3 of Schedule 23, to FA 2006 and paragraph 5 of Schedule 20 to FA 2007.

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