Regulation 8 Death: provision of information by scheme administrator to personal representativesI1

United Kingdom

(1)

The scheme administrator of a registered pension scheme shall provide to the personal representatives F1... of a deceased member of that scheme, the information specified in paragraphs F2(1A), (2) F3... and (3).

F4(1A)

The information specified in this paragraph is—

(a)

the name of the scheme and the name and address of the scheme administrator of the scheme;

(b)

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

(c)

the name, address, date of birth and national insurance number of each individual (if any) to whom a relevant lump sum death benefit in respect of the deceased member has been, or will be, paid under the scheme.

The information is to be provided no later than the last day of the period of 2 months beginning with the day on which a request for it is received from the member’s personal representatives.

(2)

The information F5specified in this paragraph is the F6amount of the member’s lump sum and death benefit allowance expended by, and the amount and the date of payment of, F7each relevant lump sum death benefit paid by the scheme in relation to the member.

The information shall be provided no later than the last day of the period of 3 months beginning with the day on which the final such payment is made.

F8(2A)

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

F9(2B)

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

(3)

The information F10specified in this paragraph is the total F11amount of the member’s lump sum and death benefit allowance expended, at the date of the statement, by—

(a)

any F12relevant benefit crystallisation event in respect of the deceased member’s rights under the scheme to the extent that—

(i)

the sums or assets subject to any such event; and

(ii)

any sums or assets subsequently representing those sums or assets;

have not been transferred to another registered pension scheme, and

(b)

where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member any F13relevant benefit crystallisation event in connection with—

(i)

those sums or assets; and

(ii)

any other sums or assets held prior to the transfer which the sums and assets mentioned in sub-paragraph (i) represented,

but excluding from that F14amount any amount in respect of any F15relevant lump sum death benefit payment in respect of the deceased member F16.... F17The information is to be provided no later than the last day of the period of 2 months beginning with the day on which a request for it is received from the member’s personal representatives.

Annotations

Textual amendments

F1: Words in reg. 8(1) omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 5
F2: Word in reg. 8(1) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(3)(a)
F3: Words in reg. 8(1) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F4: Reg. 8(1A) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(3)(b)
F5: Words in reg. 8(2) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(3)(c)(i)
F6: Words in reg. 8(2) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F7: Words in reg. 8(2) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(3)(c)(ii)
F8: Reg. 8(2A) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F9: Reg. 8(2B) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F10: Words in reg. 8(3) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(3)(d)
F11: Words in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F12: Words in reg. 8(3)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F13: Words in reg. 8(3)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F14: Word in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(d)(i), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F15: Words in reg. 8(3) substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(5)(b)(i)
F16: Words in reg. 8(3) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 108(5)(d)(iii), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
F17: Words in reg. 8(3) inserted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(5)(b)(ii)

Commencement

I1: Reg. 8 in force at 6.4.2006, see reg. 1