The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
These Regulations provide for the information that a pension payer must send to HMRC under the Real Time Information system, in relation to certain payments made in respect of a member of a registered pension scheme under Part 4 of the Finance Act 2004 following the death of that member, where such payments are not taxable as pay as you earn (PAYE) pension income (i.e. the payments are non-taxable). The Regulations come into force on 6th April 2022.