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

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

6. 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...

7. Explanatory Note