The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
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.
Lifecycle
Department
Made
26 Apr 2021
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In force
06 Apr 2022
Enabling power
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 2002and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 2004.
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