Lara Bowyer

Thanks - we had been previously told by HMRC that this should be the details of the person that passed away instead of the beneficiary. If you would please confirm that the details to be used are the beneficiary. see line 106

Thank you. So in this scenario, this would be the pension administrator making a payment to the beneficiary however, should we include the beneficiary details for the payment or the details of the person who has died?

Query A pension scheme member dies under the age 75 – leaving benefits exceeding 50% of the Lifetime Allowance and these benefits were paid out as tax free lump sum to the beneficiary. HMRC Legislation states such payments as these (even though they are a tax free payment) must be reported to HMRC using RTI. Is this sufficient to put through the payroll of the investment company administering the scheme to make the report under RTI along with the event report, which we understand is also required?