# The Income Tax (Purchased Life Annuities) Regulations 2008, Regulation 4: Initial steps


(1) The relevant person must provide the annuitant with the form on which the annuitant is to make the declaration in accordance with regulation 5, within such time as is reasonable to enable the annuitant to comply with this Part before the first annuity payment becomes due and payable.
(2) The form mentioned in paragraph (1) must include such of the following information as is known (at the appropriate place in each case) before it is provided to the annuitant—
(a) the name of the insurer;
(b) the insurer's life office reference number;
(c) a reference number for the quotation that relates to the annuity in question or the policy number for that annuity, if the latter is available;
(d) the name or names of the person or persons on whose life or lives the annuity depends;
(e) the gross amount of each payment to be made under the annuity;
(f) the frequency of the payment referred to in sub-paragraph (e); and
(g) the date on which the first payment under the annuity is to be made.
(3) Where the relevant person is either—
(a) a tax representative appointed in accordance with Part 3; or
(b) a person appointed in accordance with arrangements made under regulation 18;
that person must comply with the requirements of paragraphs (1) and (2) within 30 days of the date of the first payment being made under the annuity.

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Source: https://www.legislation.gov.uk/uksi/2008/562/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.