http://www.legislation.gov.uk/uksi/2021/506/schedule/paragraph/18/made
The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
en
King's Printer of Acts of Parliament
2021-04-27
INCOME TAX
These Regulations provide for the information that a pension payer must send to HMRC under the Real Time Information system, in relation to certain payments made in respect of a member of a registered pension scheme under Part 4 of the Finance Act 2004 following the death of that member, where such payments are not taxable as pay as you earn (PAYE) pension income (i.e. the payments are non-taxable). The Regulations come into force on 6th April 2022.
SCHEDULEReal time returns – specified information
18
The date of the payment the return relates to.