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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
Real time returns – specified information
2.The number allocated by HMRC as the pension payer’s HMRC...
3.The number allocated by HMRC as the pension payer’s PAYE...
4.The number allocated by HMRC as the pension payer’s accounts...
5.If applicable, an indication that this is the final return...
6.If applicable, an indication that this is the final return...
10.If known, the relevant beneficiary’s national insurance number.
11.If the relevant beneficiary’s national insurance number is not known,...
13.If applicable, an indication that the payment to which the...
14.Where the return relates to a payment within paragraph 13,...
16.The total tax deducted in relation to the total relevant...
17.The relevant beneficiary’s pay frequency or an indication that payments...
21.The tax code operated on the payment the return relates...
22.If applicable, an indication that the relevant beneficiary’s tax code...
23.The total net tax deducted from the payment the return...
24.The date on which the relevant beneficiary’s entitlement to the...
25.If the relevant beneficiary’s entitlement to the relevant payment under...
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