Lump sum death benefit payments that either alone or when aggregated with other payments exceeded 50 per cent of the Life Time Allowance limit

These payments should be reported under reportable event 2 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

Further guidance in this reporting requirement can be found in the Registered Pension Schemes Manual at RPSM12301040.

For an explanation of the meaning of 'standard lifetime allowance', see the relevant entry under 'S' in the Registered Pension Schemes Manual glossary. You can access the manual from the left-hand navigation bar.