PART 2Real Time Information

CHAPTER 1Amendments to the 2003 Regulations

Death of pensioner8

In regulation 39(1) (death of pensioner), before paragraph (1) insert—

A1

This regulation applies to—

a

non-Real Time Information pension payers, and

b

Real Time Information pension payers to whom HMRC has given a notice requiring the pension payer to send to HMRC Form P45 or Form P46(Pen) on the commencement of a new pensioner’s pension.