# The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021, Regulation 7: Penalty: failure to comply with regulation 4

Extent: E+W+S+N.I.

(1) A pension payer which does not deliver a return in accordance with regulation 4 is liable to a penalty of the amount set out in paragraph (2).
(2) Where a pension payer fails to deliver such a return and the number of relevant beneficiaries in the period to which the return relates is—
(a) no more than 9, the penalty is £100,
(b) at least 10 but no more than 49, the penalty is £200,
(c) at least 50 but no more than 249, the penalty is £300, and
(d) at least 250, the penalty is £400.
(3) Paragraphs 6C(1) to (6), 6D, 16, 18(1) to (4), 19 to 23, 26 and 27 of Schedule 55 to the Finance Act 2009 apply in relation to penalties under this regulation.

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Source: https://www.legislation.gov.uk/uksi/2021/506/regulation/7 (the official version)
Page: https://openlegislation.uk/pension-non-taxable-payments-following-death-real-time-information-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.