HMRC publish policy paper on pensions tax reporting requirements

Released 27 April 2021

HMRC have published a Tax Information and Impact Note (TIIN) on reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI), following a member’s death.

The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (SI 2021/506) provide for this measure and take effect from 6 April 2022.

View the TIIN.

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