HM Revenue & Customs

Flexible drawdown payments - Recipient and Payment details

These payments need to be reported under reportable event 21 of Regulation 3 of the Registered Pension Schemes (Provisions of Information) Regulations 2006 - SI 2006/567.

For further guidance on flexible drawdown, please follow the Registered Pensions Schemes Manual link from the left hand menu and refer to RPSM09103590.