PTM165300 - Information and administration: information the deceased's personal representative(s) must provide to HMRC

Glossary

PTM000001

Regulation 10 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

The personal representatives of a deceased member must provide information to HMRC if a relevant lump sum death benefit is paid following the death of a member and as a result the lump sum and death benefit allowance is exceeded. 

The information that must be provided to HMRC is:

  • the name of the pension scheme and the name and address of the scheme administrator for each scheme that paid lump sum death benefits
  • the name and address of the scheme administrator (if any) of any pension scheme of which the deceased was a member
  • the name, date of birth and national insurance number of the deceased member in respect of whose the relevant lump sum death benefit was paid
  • the name, date of birth and national insurance number of the individual to whom the relevant lump sum death benefit is paid
  • each relevant reference number (if any) in relation to the deceased member
  • for a lump sum death benefit the amount and date of the payment
  • the amount by which the member's lump sum and death benefit allowance was exceeded by virtue of the relevant lump sum payment

The personal representatives must give HMRC this information within the later of

  • 13 months of the date of the member’s death,
  • 30 days of the date they realised that the individual lump sum death benefit allowance was exceeded or payment of the lump sum death benefit.

Where a requirement to provide information to HMRC arises after this time the period is extended to 30 months beginning with the date of the member’s death. Where the personal representatives do not discover the information required until more than 30 months after the member’s death, the period for reporting is extended to 3 months following the discovery of the information.

Personal representatives should complete the form provided at How to tell HMRC about a lump sum death benefit charge - GOV.UK (www.gov.uk) with the required details and send it to HMRC at the address below.

Pension Schemes Services
HM Revenue & Customs
BX9 1GH