Adjusted tax rules and extended reporting deadlines for public service pension members receiving discrimination remedy payments.

This instrument modifies the tax treatment of public service pension schemes to facilitate the rectification of unlawful discrimination as required by the Public Service Pensions and Judicial Offices Act 2022.

It amends previous regulations to allow members to submit 'scheme pays' notices digitally via HMRC, extends deadlines for reporting increased tax liabilities, and provides specific tax frameworks for Armed Forces, judicial, and local government pension schemes.

The regulations apply to scheme administrators, His Majesty’s Revenue and Customs (HMRC), and members of public service schemes—including judges and teachers—who are eligible for a discrimination remedy.

The Commissioners of HMRC enacted regulations amending the 2022 Levy Regulations to assign HMRC as the responsible authority for repaying overpaid Economic Crime (Anti-Money Laundering) Levy amounts transferred under specific collection provisions.

These Regulations, made by the Commissioners of His Majesty’s Revenue and Customs (HMRC), amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022, specifically addressing the procedure for repaying levy amounts that have been overpaid.

The amendment clarifies that if the responsibility for collecting unpaid levy amounts is transferred from the Financial Conduct Authority or the Gambling Commission to the HMRC Commissioners, then HMRC Commissioners become the appropriate authority responsible for issuing any repayment of amounts subsequently found to have been overpaid.