The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
PART 1Introduction
1Citation and commencement
2Interpretation
3Relevant payments
PART 2Real time returns
4Real time returns of information about relevant payments
5Returns under regulation 4: amendments
6Failure to make a return under regulation 4
7Penalty: failure to comply with regulation 4
PART 3Electronic communications
8Whether relevant information has been delivered electronically
9Proof of content of electronic delivery
10Proof of identity of person sending or receiving electronic delivery
11Information sent electronically on behalf of a person
12Proof of delivery of information sent electronically
13Use of unauthorised method of electronic communications
SCHEDULEReal time returns – specified information
1The information specified in this Schedule is as follows.
2The number allocated by HMRC as the pension payer’s HMRC...
3The number allocated by HMRC as the pension payer’s PAYE...
4The number allocated by HMRC as the pension payer’s accounts...
5If applicable, an indication that this is the final return...
6If applicable, an indication that this is the final return...
7The relevant beneficiary’s name.
8The relevant beneficiary’s date of birth.
9The relevant beneficiary’s current gender.
10If known, the relevant beneficiary’s national insurance number.
11If the relevant beneficiary’s national insurance number is not known,...
12The number used by the pension payer to identify the...
13If applicable, an indication that the payment to which the...
14Where the return relates to a payment within paragraph 13,...
15The tax year to which the return relates.
16The total tax deducted in relation to the total relevant...
17The relevant beneficiary’s pay frequency or an indication that payments...
18The date of the payment the return relates to.
19The tax week number or tax month number in which...
20The value of the payment the return relates to.
21The tax code operated on the payment the return relates...
22If applicable, an indication that the relevant beneficiary’s tax code...
23The total net tax deducted from the payment the return...
24The date on which the relevant beneficiary’s entitlement to the...
25If the relevant beneficiary’s entitlement to the relevant payment under...
2021 No. 506
Income Tax

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

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 19991, section 135 of the Finance Act 20022 and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 20043.