Regulation 10 Death: provision of information by personal representatives to the CommissionersI1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 10(2)(c) word omitted by Registered Pension Schemes (Provision of Information) 2026 reg. 6(2)(a)
reg. 10(2)(ca) inserted by Registered Pension Schemes (Provision of Information) 2026 reg. 6(2)(b)
reg. 10(3)(b) words substituted by Registered Pension Schemes (Provision of Information) 2026 reg. 6(3)

(1)

Where—

(a)

a relevant lump sum death benefit is paid in respect of a deceased member of a registered pension scheme, and

(b)

that payment, of itself or together with any other relevant lump sum death benefit F1..., results in F2the member’s lump sum and death benefit allowance being exceeded,

the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2).

F3(1A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(1B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The information required is—

(a)

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

F5(aa)

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;

(b)

the name F6, date of birth, date of death and national insurance number of the deceased member in respect of whom the benefits were paid;

F7(ba)

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

(bb)

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

(c)

the amount and date of payment of the benefits; and

(d)

F8the amount by which the member’s lump sum and death benefit allowance is exceeded by virtue of the payments.

F9(2A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(2B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

The information required shall be provided on or before the later of—

(a)

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

(b)

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) F11... applied to the deceased member.

(4)

Where a requirement to provide information under this regulation arises after the period specified in paragraph (3) has expired, the information shall be provided no later than the last day of the period of 30 months beginning with the death of the member.

(5)

If the personal representatives discover after the latest date for providing information under paragraph (4) any information required to be provided under paragraph (1) F12..., that information shall be provided no later than the last day of the period of 3 months beginning with the discovery of that information.

Annotations

Textual amendments

F1: Words in reg. 10(1)(b) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F2: Words in reg. 10(1)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F3: Reg. 10(1A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F4: Reg. 10(1B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F5: Reg. 10(2)(aa) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F6: Words in reg. 10(2)(b) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F7: Reg. 10(2)(ba)(bb) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F8: Words in reg. 10(2)(d) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 110(4)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F9: Reg. 10(2A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F10: Reg. 10(2B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F11: Words in reg. 10(3) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(6), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F12: Words in reg. 10(5) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 110(6), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

Commencement

I1: Reg. 10 in force at 6.4.2006, see reg. 1