UK Statutory Instrument SI 2021/506 United Kingdom

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

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1 Employer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Employer — also bound by 682 other Acts
TULRCA 1992 72 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Real time returns of information about relevant payments Regulated
  • Send HMRC real-time pension payment reports before each paymentEmployer
s.006 Failure to make a return under regulation Regulated
  • Correct a missed pension return to HMRCAny Person
36 other provisions — procedural and definitional
sch. para. 5 If applicable, an indication that this is the final return...
s.001 Citation and commencement
s.001 The information specified in this Schedule is as follows. (opens in a new tab)
s.002 Interpretation
s.002 The number allocated by HMRC as the pension payer’s HMRC... (opens in a new tab)
s.003 Relevant payments
s.003 The number allocated by HMRC as the pension payer’s PAYE... (opens in a new tab)
s.004 The number allocated by HMRC as the pension payer’s accounts... (opens in a new tab)
s.005 Returns under regulation
s.006 If applicable, an indication that this is the final return... (opens in a new tab)
s.007 Penalty: failure to comply with regulation
s.007 The relevant beneficiary’s name. (opens in a new tab)
s.008 Whether relevant information has been delivered electronically
s.008 The relevant beneficiary’s date of birth. (opens in a new tab)
s.009 Proof of content of electronic delivery
s.009 The relevant beneficiary’s current gender. (opens in a new tab)
s.010 Proof of identity of person sending or receiving electronic delivery
s.010 If known, the relevant beneficiary’s national insurance number. (opens in a new tab)
s.011 Information sent electronically on behalf of a person
s.011 If the relevant beneficiary’s national insurance number is not known,... (opens in a new tab)
s.012 Proof of delivery of information sent electronically
s.012 The number used by the pension payer to identify the... (opens in a new tab)
s.013 Use of unauthorised method of electronic communications
s.013 If applicable, an indication that the payment to which the... (opens in a new tab)
s.014 Where the return relates to a payment within paragraph 13,... (opens in a new tab)
s.015 The tax year to which the return relates. (opens in a new tab)
s.016 The total tax deducted in relation to the total relevant... (opens in a new tab)
s.017 The relevant beneficiary’s pay frequency or an indication that payments... (opens in a new tab)
s.018 The date of the payment the return relates to. (opens in a new tab)
s.019 The tax week number or tax month number in which... (opens in a new tab)
s.020 The value of the payment the return relates to. (opens in a new tab)
s.021 The tax code operated on the payment the return relates... (opens in a new tab)
s.022 If applicable, an indication that the relevant beneficiary’s tax code... (opens in a new tab)
s.023 The total net tax deducted from the payment the return... (opens in a new tab)
s.024 The date on which the relevant beneficiary’s entitlement to the... (opens in a new tab)
s.025 If the relevant beneficiary’s entitlement to the relevant payment under... (opens in a new tab)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.