Search Legislation

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

Changes over time for: The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (without Schedules)

 Help about opening options

Version Superseded: 18/11/2024

Alternative versions:

Status:

Point in time view as at 06/04/2022.

Changes to legislation:

There are currently no known outstanding effects for the The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

PART 1U.K.Introduction

Citation and commencementU.K.

1.  These Regulations may be cited as the Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 and come into force on 6th April 2022.

Commencement Information

I1Reg. 1 in force at 6.4.2022, see reg. 1

InterpretationU.K.

2.  In these Regulations—

“approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind or the making of a payment of that kind under that provision,

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,

“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999,

“HMRC” means Her Majesty’s Revenue and Customs,

“national insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(1),

“official computer system” means a computer system maintained by or on behalf of HMRC,

“pension payer” means a person making a relevant payment,

“pension scheme” and “registered pension scheme” have the meanings given in section 150(1) and (2) respectively of the Finance Act 2004,

“relevant beneficiary” means a person to whom a relevant payment is made,

“relevant payment” has the meaning given in regulation 3, and

“tax year” means a year for which any Act provides for income tax to be charged.

Commencement Information

I2Reg. 2 in force at 6.4.2022, see reg. 1

Relevant paymentsU.K.

3.—(1) In these Regulations, any reference to a relevant payment means a payment of—

(a)pension that is payable after the death of a member of a pension scheme under pension rule 2 within the meaning of section 165(1) of the Finance Act 2004(2),

(b)pension death benefit within the meaning of section 167(2) of that Act(3), or

(c)lump sum death benefit within the meaning of section 168(2) of that Act(4) other than—

(i)defined benefits lump sum death benefit within the meaning of paragraph 13 of Schedule 29 to that Act(5), or

(ii)uncrystallised funds lump sum death benefit within the meaning of paragraph 15 of Schedule 29 to that Act(6),

that is not PAYE pension income within the meaning of section 683(3) of the Income Tax (Earnings and Pensions) Act 2003(7).

(2) In this regulation, “member” has the meaning given in section 151 of the Finance Act 2004.

Commencement Information

I3Reg. 3 in force at 6.4.2022, see reg. 1

PART 2U.K.Real time returns

Real time returns of information about relevant paymentsU.K.

4.—(1) On or before making a relevant payment, the pension payer must deliver to HMRC the information specified in the Schedule in accordance with this regulation.

(2) The information must be included in a return.

(3) Subject to paragraph (4), if relevant payments are made to more than one relevant beneficiary at the same time, the return under paragraph (2) must include the information required by the Schedule in respect of each relevant beneficiary to whom a relevant payment is made at that time.

(4) If relevant payments are made to more than one relevant beneficiary at the same time but the pension payer operates more than one payroll, the pension payer must make a return in respect of each payroll.

(5) The return must be made using an approved method of electronic communications.

Commencement Information

I4Reg. 4 in force at 6.4.2022, see reg. 1

Returns under regulation 4: amendmentsU.K.

5.—(1) This regulation applies where there is an inaccuracy in a return made under regulation 4, whether careless or deliberate, and paragraph (2), (3) or (4) applies.

(2) This paragraph applies where the inaccuracy relates to the information given in the return in respect of a relevant beneficiary under paragraph 16 of the Schedule.

(3) This paragraph applies where the inaccuracy is the omission of details of a relevant payment made to a relevant beneficiary.

(4) This paragraph applies where the inaccuracy arises because, as a result of a retrospective tax provision, the total amount of the relevant payment made by a pension payer to a relevant beneficiary increases for any tax year.

(5) Where a pension payer becomes aware of an inaccuracy in a return submitted under regulation 4 the pension payer may provide the correct information in the next return for the tax year in question.

(6) But if the information has not been corrected before 20th April following the end of the tax year in question, the pension payer may make a return under this paragraph.

(7) A return under paragraph (6)

(a)must include the following—

(i)the information specified in paragraphs 2 to 4, 7 to 12 and 15 of the Schedule,

(ii)the amount which should have been given under paragraph 16 of the Schedule in the final return under regulation 4 containing information in respect of the relevant beneficiary in the tax year in question, and

(iii)the tax code used by the pension payer in respect of the relevant beneficiary in the tax year in question,

(b)must be made as soon as reasonably practicable after the pension payer becomes aware of the inaccuracy, and

(c)must be made by an approved method of electronic communications.

Commencement Information

I5Reg. 5 in force at 6.4.2022, see reg. 1

Failure to make a return under regulation 4U.K.

6.—(1) This regulation applies where a pension payer does not make a return as required by regulation 4.

(2) The pension payer must provide the information in the next return made under regulation 4 for the tax year in question.

(3) If the pension payer does not provide the information before 20th April following the end of the tax year in question, the pension payer must make a return under this paragraph.

(4) A return under paragraph (3) must—

(a)include the information specified in the Schedule,

(b)be made as soon as reasonably practicable after the discovery of the failure to make the return, and

(c)be made using an approved method of electronic communications.

Commencement Information

I6Reg. 6 in force at 6.4.2022, see reg. 1

Penalty: failure to comply with regulation 4U.K.

7.—(1) A pension payer which does not deliver a return in accordance with regulation 4 is liable to a penalty of the amount set out in paragraph (2).

(2) Where a pension payer fails to deliver such a return and the number of relevant beneficiaries in the period to which the return relates is—

(a)no more than 9, the penalty is £100,

(b)at least 10 but no more than 49, the penalty is £200,

(c)at least 50 but no more than 249, the penalty is £300, and

(d)at least 250, the penalty is £400.

(3) Paragraphs 6C(1) to (6), 6D, 16, 18(1) to (4), 19 to 23, 26 and 27 of Schedule 55 to the Finance Act 2009(8) apply in relation to penalties under this regulation.

Commencement Information

I7Reg. 7 in force at 6.4.2022, see reg. 1

PART 3U.K.Electronic communications

Whether relevant information has been delivered electronicallyU.K.

8.—(1) For the purposes of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.

(2) But information which is delivered to an official computer system must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners.

(3) Information which fails to meet those standards is treated as not having been delivered.

Commencement Information

I8Reg. 8 in force at 6.4.2022, see reg. 1

Proof of content of electronic deliveryU.K.

9.—(1) A document certified by HMRC to be a printed-out version of information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—

(a)was delivered by an approved method of electronic communications on that occasion, and

(b)constitutes everything which was delivered on that occasion.

(2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed, unless the contrary is proved, to be such a certificate.

Commencement Information

I9Reg. 9 in force at 6.4.2022, see reg. 1

Proof of identity of person sending or receiving electronic deliveryU.K.

10.  The identity of—

(a)the person sending any information delivered by an approved method of electronic communications to HMRC, or

(b)the person receiving any information delivered by an approved method of electronic communications by HMRC,

is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

Commencement Information

I10Reg. 10 in force at 6.4.2022, see reg. 1

Information sent electronically on behalf of a personU.K.

11.—(1) Any information delivered by an approved method of electronic communications–

(a)to HMRC, or

(b)to an official computer system,

on behalf of a person is taken to have been delivered by that person.

(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.

Commencement Information

I11Reg. 11 in force at 6.4.2022, see reg. 1

Proof of delivery of information sent electronicallyU.K.

12.—(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—

(a)to HMRC, if the delivery of the information has been recorded on an official computer system,

(b)by HMRC, if the despatch of the information has been recorded on an official computer system.

(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—

(a)to HMRC, if the delivery of the information has not been recorded on an official computer system,

(b)by HMRC, if the despatch of the information has not been recorded on an official computer system.

(3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

(4) The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3).

Commencement Information

I12Reg. 12 in force at 6.4.2022, see reg. 1

Use of unauthorised method of electronic communicationsU.K.

13.  The use of a method of electronic communications for the purpose of delivering information which is required to be delivered to HMRC under a provision of these Regulations is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.

Commencement Information

I13Reg. 13 in force at 6.4.2022, see reg. 1

Angela MacDonald

Justin Holliday

Two of the Commissioners for Her Majesty’s Revenue and Customs

26th April 2021

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.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

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