UK Statutory Instrument 2021 United Kingdom

The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

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2 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Real time returns of information about relevant payments

  • Send HMRC real-time pension payment reports before each payment
s.006

Failure to make a return under regulation

  • Correct a missed pension return to HMRC
Browse 37 other sections — procedural / definitional / commencement
sch. para. 5

sch. para. 5

s.001

Citation and commencement

s.002

Interpretation

s.003

Relevant payments

s.005

Returns under regulation

s.007

Penalty: failure to comply with regulation

s.008

Whether relevant information has been delivered electronically

s.009

Proof of content of electronic delivery

s.010

Proof of identity of person sending or receiving electronic delivery

s.011

Information sent electronically on behalf of a person

s.012

Proof of delivery of information sent electronically

s.013

Use of unauthorised method of electronic communications

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