Search Legislation

The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

Changes to legislation:

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. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

View outstanding changes

Changes and effects yet to be applied to :

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  1. Introductory Text

  2. PART 1 Introduction

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Relevant payments

  3. PART 2 Real time returns

    1. 4.Real time returns of information about relevant payments

    2. 5.Returns under regulation 4: amendments

    3. 6.Failure to make a return under regulation 4

    4. 7.Penalty: failure to comply with regulation 4

  4. PART 3 Electronic communications

    1. 8.Whether relevant information has been delivered electronically

    2. 9.Proof of content of electronic delivery

    3. 10.Proof of identity of person sending or receiving electronic delivery

    4. 11.Information sent electronically on behalf of a person

    5. 12.Proof of delivery of information sent electronically

    6. 13.Use of unauthorised method of electronic communications

  5. Signature

    1. SCHEDULE

      Real time returns – specified information

      1. 1.The information specified in this Schedule is as follows.

      2. 2.The number allocated by HMRC as the pension payer’s HMRC...

      3. 3.The number allocated by HMRC as the pension payer’s PAYE...

      4. 4.The number allocated by HMRC as the pension payer’s accounts...

      5. 5.If applicable, an indication that this is the final return...

      6. 6.If applicable, an indication that this is the final return...

      7. 7.The relevant beneficiary’s name.

      8. 8.The relevant beneficiary’s date of birth.

      9. 9.The relevant beneficiary’s current gender.

      10. 10.If known, the relevant beneficiary’s national insurance number.

      11. 11.If the relevant beneficiary’s national insurance number is not known,...

      12. 12.The number used by the pension payer to identify the...

      13. 13.If applicable, an indication that the payment to which the...

      14. 14.Where the return relates to a payment within paragraph 13,...

      15. 15.The tax year to which the return relates.

      16. 16.The total tax deducted in relation to the total relevant...

      17. 17.The relevant beneficiary’s pay frequency or an indication that payments...

      18. 18.The date of the payment the return relates to.

      19. 19.The tax week number or tax month number in which...

      20. 20.The value of the payment the return relates to.

      21. 21.The tax code operated on the payment the return relates...

      22. 22.If applicable, an indication that the relevant beneficiary’s tax code...

      23. 23.The total net tax deducted from the payment the return...

      24. 24.The date on which the relevant beneficiary’s entitlement to the...

      25. 25.If the relevant beneficiary’s entitlement to the relevant payment under...

  6. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources