Regulation 18 Information provided by personal representatives to Her Majesty’s Revenue and CustomsI1

a payment in the form of a lump sum is made in respect of a deceased qualifying member under regulation 18A; and

the amount of the lump sum exceeds the permitted maximum in relation to the lump sum,

a statement that a payment in the form of a lump sum has been paid by the FAS under regulation 18A;

the name of any registered pension scheme from which, and the name and address of the scheme administrator by whom, the benefits were paid;

the name of each other pension scheme (if any) of which the deceased member was a member, and the name and address of the scheme administrator of each such scheme;

the name F3, date of birth, date of death and national insurance number of the deceased member in respect of whom the benefits were paid;

each relevant reference number (if any) in relation to the deceased member;

the name, address, date of birth and national insurance number of the individual to whom the lump sum is paid;

the amount and date of the payment by the FAS;

the amount and date of the payment of any benefits by a registered pension scheme; and

the amount by which the amount of the lump sum exceeds the permitted maximum in relation to the lump sum.

the end of the period of 13 months beginning with the death of the member; or

the end of the period of 30 days beginning with the date on which the personal representatives (or any of them) became aware that paragraph (1) applied to the deceased member.