Income Tax PART 1 Introduction Citation and commencement 1 These Regulations may be cited as the Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 and come into force on 6th April 2022. Interpretation 2 In these Regulations— “approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind or the making of a payment of that kind under that provision, “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs, “electronic communications” has the meaning given in section 132(10) of the Finance Act 1999, “HMRC” means Her Majesty’s Revenue and Customs, “national insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 , “official computer system” means a computer system maintained by or on behalf of HMRC, “pension payer” means a person making a relevant payment, “pension scheme” and “registered pension scheme” have the meanings given in section 150(1) and (2) respectively of the Finance Act 2004, “relevant beneficiary” means a person to whom a relevant payment is made, “relevant payment” has the meaning given in regulation 3 , and “tax year” means a year for which any Act provides for income tax to be charged. Relevant payments 3 1 In these Regulations, any reference to a relevant payment means a payment of— a pension that is payable after the death of a member of a pension scheme under pension rule 2 within the meaning of section 165(1) of the Finance Act 2004 , b pension death benefit within the meaning of section 167(2) of that Act , or c lump sum death benefit within the meaning of section 168(2) of that Act other than— i defined benefits lump sum death benefit within the meaning of paragraph 13 of Schedule 29 to that Act , ... ii uncrystallised funds lump sum death benefit within the meaning of paragraph 15 of Schedule 29 to that Act , or iii charity lump sum death benefit within the meaning of paragraph 18 of Schedule 29 to that Act, that is not PAYE pension income within the meaning of section 683(3) of the Income Tax (Earnings and Pensions) Act 2003 . 2 In this regulation, “member” has the meaning given in section 151 of the Finance Act 2004. PART 2 Real time returns Real time returns of information about relevant payments 4 1 On or before making a relevant payment, the pension payer must deliver to HMRC the information specified in the Schedule in accordance with this regulation. 2 The information must be included in a return. 3 Subject to paragraph (4) , if relevant payments are made to more than one relevant beneficiary at the same time, the return under paragraph (2) must include the information required by the Schedule in respect of each relevant beneficiary to whom a relevant payment is made at that time. 4 If relevant payments are made to more than one relevant beneficiary at the same time but the pension payer operates more than one payroll, the pension payer must make a return in respect of each payroll. 5 The return must be made using an approved method of electronic communications. Returns under regulation 4 : amendments 5 1 This regulation applies where there is an inaccuracy in a return made under regulation 4 , whether careless or deliberate, and paragraph (2) , (3) or (4) applies. 2 This paragraph applies where the inaccuracy relates to the information given in the return in respect of a relevant beneficiary under paragraph 16 of the Schedule. 3 This paragraph applies where the inaccuracy is the omission of details of a relevant payment made to a relevant beneficiary. 4 This paragraph applies where the inaccuracy arises because, as a result of a retrospective tax provision, the total amount of the relevant payment made by a pension payer to a relevant beneficiary increases for any tax year. 5 Where a pension payer becomes aware of an inaccuracy in a return submitted under regulation 4 the pension payer may provide the correct information in the next return for the tax year in question. 6 But if the information has not been corrected before 20th April following the end of the tax year in question, the pension payer may make a return under this paragraph. 7 A return under paragraph (6) — a must include the following— i the information specified in paragraphs 2 to 4 , 7 to 12 and 15 of the Schedule, ii the amount which should have been given under paragraph 16 of the Schedule in the final return under regulation 4 containing information in respect of the relevant beneficiary in the tax year in question, and iii the tax code used by the pension payer in respect of the relevant beneficiary in the tax year in question, b must be made as soon as reasonably practicable after the pension payer becomes aware of the inaccuracy, and c must be made by an approved method of electronic communications. Failure to make a return under regulation 4 6 1 This regulation applies where a pension payer does not make a return as required by regulation 4 . 2 The pension payer must provide the information in the next return made under regulation 4 for the tax year in question. 3 If the pension payer does not provide the information before 20th April following the end of the tax year in question, the pension payer must make a return under this paragraph. 4 A return under paragraph (3) must— a include the information specified in the Schedule, b be made as soon as reasonably practicable after the discovery of the failure to make the return, and c be made using an approved method of electronic communications. Penalty: failure to comply with regulation 4 7 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. PART 3 Electronic communications Whether relevant information has been delivered electronically 8 1 For the purposes of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system. 2 But information which is delivered to an official computer system must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners. 3 Information which fails to meet those standards is treated as not having been delivered. Proof of content of electronic delivery 9 1 A document certified by HMRC to be a printed-out version of information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information— a was delivered by an approved method of electronic communications on that occasion, and b constitutes everything which was delivered on that occasion. 2 A document which purports to be a certificate given in accordance with paragraph (1) is presumed, unless the contrary is proved, to be such a certificate. Proof of identity of person sending or receiving electronic delivery 10 The identity of— a the person sending any information delivered by an approved method of electronic communications to HMRC, or b the person receiving any information delivered by an approved method of electronic communications by HMRC, is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system. Information sent electronically on behalf of a person 11 1 Any information delivered by an approved method of electronic communications– a to HMRC, or b to an official computer system, on behalf of a person is taken to have been delivered by that person. 2 But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance. Proof of delivery of information sent electronically 12 1 The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information— a to HMRC, if the delivery of the information has been recorded on an official computer system, b by HMRC, if the despatch of the information has been recorded on an official computer system. 2 The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information— a to HMRC, if the delivery of the information has not been recorded on an official computer system, b by HMRC, if the despatch of the information has not been recorded on an official computer system. 3 The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system. 4 The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3). Use of unauthorised method of electronic communications 13 The use of a method of electronic communications for the purpose of delivering information which is required to be delivered to HMRC under a provision of these Regulations is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision. Angela MacDonald Justin Holliday Two of the Commissioners for Her Majesty’s Revenue and Customs 26th April 2021