The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
PART 1
Introduction
1
Citation and commencement
2
Interpretation
3
Relevant payments
PART 2
Real time returns
4
Real time returns of information about relevant payments
5
Returns under regulation 4: amendments
6
Failure to make a return under regulation 4
7
Penalty: failure to comply with regulation 4
PART 3
Electronic communications
8
Whether relevant information has been delivered electronically
9
Proof of content of electronic delivery
10
Proof of identity of person sending or receiving electronic delivery
11
Information sent electronically on behalf of a person
12
Proof of delivery of information sent electronically
13
Use of unauthorised method of electronic communications
SCHEDULE
Real time returns – specified information
1
The information specified in this Schedule is as follows.
2
The number allocated by HMRC as the pension payer’s HMRC...
3
The number allocated by HMRC as the pension payer’s PAYE...
4
The number allocated by HMRC as the pension payer’s accounts...
5
If applicable, an indication that this is the final return...
6
If applicable, an indication that this is the final return...
7
The relevant beneficiary’s name.
8
The relevant beneficiary’s date of birth.
9
The relevant beneficiary’s current gender.
10
If known, the relevant beneficiary’s national insurance number.
11
If the relevant beneficiary’s national insurance number is not known,...
12
The number used by the pension payer to identify the...
13
If applicable, an indication that the payment to which the...
14
Where the return relates to a payment within paragraph 13,...
15
The tax year to which the return relates.
16
The total tax deducted in relation to the total relevant...
17
The relevant beneficiary’s pay frequency or an indication that payments...
18
The date of the payment the return relates to.
19
The tax week number or tax month number in which...
20
The value of the payment the return relates to.
21
The tax code operated on the payment the return relates...
22
If applicable, an indication that the relevant beneficiary’s tax code...
23
The total net tax deducted from the payment the return...
24
The date on which the relevant beneficiary’s entitlement to the...
25
If 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
26th April 2021
Laid before the House of Commons
27th April 2021
Coming into force
6th April 2022
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 1999 , section 135 of the Finance Act 2002 and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 2004 .
1999 c. 16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article 6(2)(b) of S.I. 2011/1043.
2002 c. 23. Section 135 was amended by paragraph 95(1) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93(2) and (3) of the Finance Act 2007 (c. 11) and article 6(2)(b) of S.I. 2011/1043.
2004 c. 12.