HM Revenue & Customs

Lump sum payments in respect of a member after the member died after reaching age 75

These payments should be reported under reportable event 17 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

You should not make a report here if the payment is:

Further guidance in respect of unauthorised payments can be found in the Registered Pension Schemes Manual at RPSM04100040.

Guidance on what a life cover lump sum is, can be found in the Registered Pension Schemes Manual at RPSM10105440. You can access the manual from the left-hand navigation bar.