The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026
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Change 1
5 Amendment to regulation 8
(1) Regulation 8 (death: provision of information by scheme administrator to personal representatives) is amended as follows. (2) For paragraphs (1), (1A) and (2) substitute— (1) Where a payment of a relevant lump sum death benefit has resulted in the deceased member’s lump sum and death benefit allowance being expended, the scheme administrator of a registered pension scheme must provide to the personal representatives of a deceased member of that scheme— (a) the information specified in paragraph (1A), and (b) the information specified in paragraphs (2) and (3) further to a request by the personal representatives of the deceased member of that scheme. (1A) The information specified in this paragraph is— (a) the name of the scheme and the name and address of the scheme administrator of the scheme, (b) each relevant reference number, if any, in relation to the deceased member, and (c) the amount of the relevant lump sum death benefit paid. The information is to be provided no later than the last day of the period of 3 months beginning with the day on which the final such payment is made. (2) The information specified in this paragraph is— (a) the name, address, date of birth, and, if applicable and if known, the national insurance number of each individual to whom a relevant lump sum death benefit in respect of the deceased member has been paid under the scheme, (b) for each individual referred to in sub-paragraph (a), the amount of the member's lump sum and death benefit allowance expended by, and the amount and the date of payment of, each relevant lump sum death benefit paid by the scheme in relation to the member, and (c) for each payment referred to in sub-paragraph (b), confirmation of the amount, if any, by which each individual’s entitlement to the lump sum death benefit was reduced because of an adjustment under section 226B(6) of IHTA 1984. The information in paragraph (2) must be provided no later than the end of the period of one month beginning with the date on which the scheme administrator receives the request from the personal representatives. .
5 Amendment to regulation 8
(1) Regulation 8 (death: provision of information by scheme administrator to personal representatives) is amended as follows. (2) For paragraphs (1), (1A) and (2) substitute— (1) Where a payment of a relevant lump sum death benefit has resulted in the deceased member’s lump sum and death benefit allowance being expended, the scheme administrator of a registered pension scheme must provide to the personal representatives of a deceased member of that scheme— (a) the information specified in paragraph (1A), and (b) the information specified in paragraphs (2) and (3) further to a request by the personal representatives of the deceased member of that scheme. (1A) The information specified in this paragraph is— (a) the name of the scheme and the name and address of the scheme administrator of the scheme, (b) each relevant reference number, if any, in relation to the deceased member, and (c) the amount of the relevant lump sum death benefit paid. The information is to be provided no later than the last day of the period of 3 months beginning with the day on which the final such payment is made. (2) The information specified in this paragraph is— (a) the name, address, date of birth, and, if applicable and if known, the national insurance number of each individual to whom a relevant lump sum death benefit in respect of the deceased member has been paid under the scheme, (b) for each individual referred to in sub-paragraph (a), the amount of the member's lump sum and death benefit allowance expended by, and the amount and the date of payment of, each relevant lump sum death benefit paid by the scheme in relation to the member, and (c) for each payment referred to in sub-paragraph (b), confirmation of the amount, if any, by which each individual’s entitlement to the lump sum death benefit was reduced because of an adjustment under section 226B(6) of IHTA 1984. The information in paragraph (2) must be provided no later than the end of the period of one month beginning with the date on which the scheme administrator receives the request from the personal representatives. .
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