RPSM12304030 - Scheme Administrator Pages: Information Requirements and Administration: Information requirements where the scheme member has died: Information from the deceased's personal representative(s)

Information from the deceased's personal representatives to HMRC

Where following the death of a member a relevant lump sum death benefit is paid which, either alone or with any other relevant lump sum death benefit payment, results in a lifetime allowance charge, the personal representatives of the deceased member must provide HMRC with the following information

• the name of the pension scheme(s) from which the benefits were paid
• the name and address of the scheme administrator(s) who paid the benefits
• the name of the deceased member in respect of whom the benefits were paid
• the amount and date of payment of the relevant lump sum death benefit(s)
• the amount chargeable to the lifetime allowance charge arising from the relevant lump sum death benefit payment(s).

A relevant lump sum death benefit includes

• a defined benefits lump sum death benefit, and
• an uncrystallised funds lump sum death benefit.

The personal representatives are required to provide the information either within 13 months of the date of the member’s death or, if later, within 30 days from the date when any of the personal representatives became aware that a lifetime allowance charge applied to the deceased member as a result of the payment of a relevant lump sum death benefit.

Where the requirement to provide the information 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.

HMRC do not require the personal representatives to use a specific form or to use electronic communications when providing information under this paragraph. The address for sending written information is