RPSM11103600 - Technical Pages: Lifetime allowance: The process for testing: After member's death: contents

Process for a BCE occurring after the member’s death


RPSM11103610 Process where a BCE 7 occurs following the member’s death
RPSM11103620 Reporting requirements for a BCE following the member’s death
RPSM11103630 The six steps that should be followed after the death of the member where a relevant lump sum death benefit is paid (BCE 7)
RPSM11103640 Step 1: actions the scheme administrator must take
RPSM11103650 Step 2: actions the scheme administrator must take
RPSM11103660 Step 3: actions the individual’s personal representatives must take
RPSM11103670 Step 3: sources of information available to the personal representatives
RPSM11103680 Step 3: information the individual’s personal representatives may ask for from a scheme administrator or insurance company
RPSM11103690 Step 4: actions the individual’s personal representatives must take
RPSM11103700 Steps 5 and 6: actions HMRC will take
RPSM11103710 Worked example