There are currently no known outstanding effects for the The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021, Section 6.
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.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
