Reporting benefits provided after retirement

Lump sums and other benefits that employers provide outside of a registered pension scheme, on or after retirement, to current or former staff will generally be taxable. These benefits have to be Reported to HMRC by the 'responsible person', who is usually the trustee of the scheme, or the employer. Details of such benefits provided in the 2007-08 tax year should reach us by 7 July 2008.

Forms P11D or P9D should not be used to report these benefits.

However you do not need to report details of:

• pensions
• benefits for ill-health or disablement suffered by an employee during service
• benefits covered by new regulations (PDF 64K) published on our website on 17 December 2007.

The Employment Income Manual also contains full guidance on retirement benefit schemes that are not registered pension schemes.