F1SCHEDULE A1Real time returns
Information about payments to the employee, etc
F222A.
If applicable, an indication that comprised within the payment is—
(a)
a pension and if so—
(i)
the amount of the pension.
(ii)
an indication of whether it is an occupational pension, and
(iii)
an indication of whether the pension is being paid because the pensioner is a bereaved spouse or civil partner,
(b)
a trivial commutation lump sum, within the meaning given by paragraph 7 or 7A of Schedule 29 to the Finance Act 2004 and, if so, the amount of that lump sum,
(c)
a lump sum that falls within regulation 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009 and, if so, the amount of that lump sum,
(d)
a lump sum that falls within regulation 11A (payments by schemes which are not public service pension schemes or occupational pension schemes) of those Regulations and, if so, the amount of that lump sum.