»Ê¹ÚÌåÓýapp

| Glossary | PTM000001 | |——�-|———————————————————————————�-|

Unauthorised employer payments
Information needed to calculate pension input amounts

Unauthorised employer payments

Regulation 5 »Ê¹ÚÌåÓýapp Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Where an unauthorised employer payment is made to a company, the company must tell HMRC about the payment by 31 January following the end of the tax year in which the payment was made. »Ê¹ÚÌåÓýapp company must provide the following information:

• details of the scheme that made the payment;
• the nature of the payment;
• the amount of the payment; and
• the date on which the payment was made.

If the employer who receives an unauthorised employer payment is not a company the payment should be included on the employer’s tax return.

Information needed to calculate pension input amounts

Regulation 15A »Ê¹ÚÌåÓýapp Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Scheme administrators of occupational pension schemes may need information from an employer to be able to correctly calculate a member’s pension input amount under the scheme. Where an employer needs to provide the scheme administrator with information it must be provided by 6 July following the tax year in which the pension input period ends. PTM167400 contains more information about this requirement.