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The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
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Point in time view as at 06/04/2022.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, SCHEDULE.
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Regulations 4, 5 and 6
SCHEDULEU.K.Real time returns – specified information
This schedule has no associated Explanatory Memorandum
1. The information specified in this Schedule is as follows.U.K.
Commencement Information
I1Sch. para. 1 in force at 6.4.2022, see reg. 1
2. The number allocated by HMRC as the pension payer’s HMRC office number.U.K.
Commencement Information
I2Sch. para. 2 in force at 6.4.2022, see reg. 1
3. The number allocated by HMRC as the pension payer’s PAYE reference.U.K.
Commencement Information
I3Sch. para. 3 in force at 6.4.2022, see reg. 1
4. The number allocated by HMRC as the pension payer’s accounts office reference.U.K.
Commencement Information
I4Sch. para. 4 in force at 6.4.2022, see reg. 1
5. If applicable, an indication that this is the final return under regulation 4 that the pension payer expects to make because this PAYE scheme has ceased (and, in that case, the date of cessation).U.K.
Commencement Information
I5Sch. para. 5 in force at 6.4.2022, see reg. 1
6. If applicable, an indication that this is the final return under regulation 4 that the pension payer expects to make for the tax year.U.K.
Commencement Information
I6Sch. para. 6 in force at 6.4.2022, see reg. 1
7. The relevant beneficiary’s name.U.K.
Commencement Information
I7Sch. para. 7 in force at 6.4.2022, see reg. 1
8. The relevant beneficiary’s date of birth.U.K.
Commencement Information
I8Sch. para. 8 in force at 6.4.2022, see reg. 1
9. The relevant beneficiary’s current gender.U.K.
Commencement Information
I9Sch. para. 9 in force at 6.4.2022, see reg. 1
10. If known, the relevant beneficiary’s national insurance number.U.K.
Commencement Information
I10Sch. para. 10 in force at 6.4.2022, see reg. 1
11. If the relevant beneficiary’s national insurance number is not known, or if the return is the first return in respect of the relevant beneficiary following the commencement of the relevant beneficiary’s entitlement to a relevant payment under the pension scheme, the relevant beneficiary’s address.U.K.
Commencement Information
I11Sch. para. 11 in force at 6.4.2022, see reg. 1
12. The number used by the pension payer to identify the relevant beneficiary in this pension scheme.U.K.
Commencement Information
I12Sch. para. 12 in force at 6.4.2022, see reg. 1
13. If applicable, an indication that the payment to which the return relates is a payment to any one of—U.K.
(a)a body corporate,
(b)a trustee of a trust of which the relevant beneficiary is a beneficiary,
(c)the relevant beneficiary’s personal representative.
Commencement Information
I13Sch. para. 13 in force at 6.4.2022, see reg. 1
14. Where the return relates to a payment within paragraph 13, the information required by paragraphs 7 to 11 need not be provided.U.K.
Commencement Information
I14Sch. para. 14 in force at 6.4.2022, see reg. 1
15. The tax year to which the return relates.U.K.
Commencement Information
I15Sch. para. 15 in force at 6.4.2022, see reg. 1
16. The total tax deducted in relation to the total relevant payments made to date.U.K.
Commencement Information
I16Sch. para. 16 in force at 6.4.2022, see reg. 1
17. The relevant beneficiary’s pay frequency or an indication that payments are made to the relevant beneficiary on an irregular basis.U.K.
Commencement Information
I17Sch. para. 17 in force at 6.4.2022, see reg. 1
18. The date of the payment the return relates to.U.K.
Commencement Information
I18Sch. para. 18 in force at 6.4.2022, see reg. 1
19. The tax week number or tax month number in which the payment is made, where—U.K.
(a)“tax month” means the period beginning on the 6th day of a calendar month and ending on the 5th day of the following calendar month, and
(b)“tax week” means 6th April to 12th April (inclusive) and each successive period of 7 days, except that the final tax week in a tax year is just the last day of the tax year (or last 2 days in a leap year).
Commencement Information
I19Sch. para. 19 in force at 6.4.2022, see reg. 1
20. The value of the payment the return relates to.U.K.
Commencement Information
I20Sch. para. 20 in force at 6.4.2022, see reg. 1
21. The tax code operated on the payment the return relates to.U.K.
Commencement Information
I21Sch. para. 21 in force at 6.4.2022, see reg. 1
22. If applicable, an indication that the relevant beneficiary’s tax code is being operated on a non-cumulative basis.U.K.
Commencement Information
I22Sch. para. 22 in force at 6.4.2022, see reg. 1
23. The total net tax deducted from the payment the return relates to.U.K.
Commencement Information
I23Sch. para. 23 in force at 6.4.2022, see reg. 1
24. The date on which the relevant beneficiary’s entitlement to the relevant payment under the pension scheme commenced or will commence.U.K.
Commencement Information
I24Sch. para. 24 in force at 6.4.2022, see reg. 1
25. If the relevant beneficiary’s entitlement to the relevant payment under the pension scheme has ceased, the date of cessation.U.K.
Commencement Information
I25Sch. para. 25 in force at 6.4.2022, see reg. 1
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