http://www.legislation.gov.uk/uksi/2021/506/regulation/13The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021enINCOME TAXStatute Law Database2024-12-04Expert Participation2024-11-18 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. PART 3 13 The use of a method of electronic communications for the purpose of delivering information which is required to be delivered to HMRC under a provision of these Regulations is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision. Reg. 13 in force at 6.4.2022, see reg. 1