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The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 506
- PART 2
- Regulation 4
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This version of this provision is prospective.
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Changes and effects yet to be applied to Regulation 4:
- reg. 4 coming into force by S.I. 2021/506 reg. 1
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 3(1)(c)(iii) and word inserted by S.I. 2024/1012 reg. 31(b)
Prospective
Real time returns of information about relevant paymentsU.K.
This section has no associated Explanatory Memorandum
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
I1Reg. 4 in force at 6.4.2022, see reg. 1
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