HM Revenue & Customs

Transfer lump sum death benefits paid

These payments should be reported under reportable event 16 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

This reportable event applies only to 2006-07 and 2007-08.

For an explanation of the meaning of 'transfer lump sum death benefit', please see the relevant entry under 'T' in the Registered Pension Schemes Manual Glossary. The manual can be accessed from the left-hand navigation bar.