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Posted Thu, 06 Apr 2023 18:41:30 GMT by Mike89
If a pension death benefit is paid as a triv comm lump sum to a beneficiary within two years of the deceased members date of death, but is then returned and repaid outside the two year period, do we need to apply the special tax charge? Or should we treat it based on the original date of attempted payment? Any help will be appreciated- [name removed by admin]
Posted Tue, 18 Apr 2023 11:56:40 GMT by HMRC Admin 10
Unfortunately, I am unable to answer this type of enquiry over the forum.
We require more information in order to tell you the treatment of the payment.
Please contact the Employer Helpline for further assistance.
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