SI 2021/506 The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

Published on: 28 April 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations provide for the mandatory reporting of certain types of non-taxable payments to HMRC through the Real Time Information (RTI) system.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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