See Full Document Text
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
STATUTORY INSTRUMENTS
2026 No. 818
INCOME TAX
INHERITANCE TAX
The Registered Pension Schemes (Provision of Information)
(Miscellaneous Amendments) Regulations 2026
Made - - - - 13th July 2026
Laid before the House of
Commons - - - - 15th July 2026
Coming into force - - 6th April 2027
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of
the powers conferred by section 218B of the Inheritance Tax Act 1984(1), sections 135 and 136 of the
Finance Act 2002(2) and section 251 of the Finance Act 2004(3), and now exercisable by them(4).
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Registered Pension Schemes (Provision of
Information) (Miscellaneous Amendments) Regulations 2026 and come into force on 6th April 2027.
(2) Subject to paragraph (3) the amendments made by these Regulations have effect for the tax
year 2027-28 and subsequent tax years.
(3) Regulation 3 and regulations 5 to 8 have effect in relation to deaths occurring on or after
6th April 2027.
(1) 1984 c. 51. Section 218B was inserted by section 69(11) of the Finance Act 2026 (c. 11). The insertion has effect in relation
to deaths and, so far as relevant, to other transfers of value occurring on or after 6th April 2027. In these footnotes, “FA”
followed by a year, is a reference to a Finance Act of that year.
(2) 2002 c. 23.
(3) 2004 c. 12.
(4) The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners
for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). See
also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Amendments to the Registered Pension Schemes (Provision of Information) Regulations
2006
2. The Registered Pension Schemes (Provision of Information) Regulations 2006(5) are amended
in accordance with regulations 3 to 7.
Amendments to regulation 2
3. In regulation 2(1) (interpretation) at the appropriate places insert—
““beneficiary” for the purposes of regulations 10C to 10M(6) in relation to a deceased
member of a pension scheme, has the meaning given in section 226B(9) of IHTA 1984(7);”;
““charities” for the purposes of regulations 10C and 10D has the meaning given in paragraph
1 of Schedule 6 to the Finance Act 2010(8);”;
““death in service payment” means a payment provided for in section 150A(6)(d) of IHTA
1984(9);”;
““excluded benefit” has the meaning given in section 150A(6) of IHTA 1984;”;
““exempt beneficiary” has the meaning given in section 29A of IHTA 1984(10);”;
““IHT account” means the account provided for in section 216 of IHTA 1984;”;
““IHT reference number” means a number generated by or on behalf of the Commissioners
in relation to deceased individuals where an IHT account is appropriate for their estate;”;
““IHTA 1984” means the Inheritance Tax Act 1984;”;
““notional pension property” has the meaning given in section 150A of IHTA 1984;”;
““payment notice” has the meaning given in section 226B(1) of IHTA 1984;”;
““personal representatives” for the purpose of regulations 10G to 10M has the meaning
given in section 272(1) of IHTA 1984(11);”;
““prospective personal representative” has the meaning given in section 226A(12) of IHTA
1984(12);”;
““registered clubs” for the purposes of regulations 10C and 10D has the same meaning as
in Chapter 9 of Part 13 of the Corporation Tax Act 2010(13);”;
““withholding notice” has the meaning given in section 226A(3) of IHTA 1984.”.
Amendments to regulation 3
4.—(1) Regulation 3 (provision of information by scheme administrator to the Commissioners)
is amended as follows.
(5) S.I. 2006/567, “the principal Regulations” amended by Part 5 of Schedule 9 to FA 2024 (c. 3), and by S.I. 2008/720, 2012/884,
2015/1455, 2017/11, 2018/5, 2022/392, 2024/356, and 2024/1012; there are other amending instruments but none is relevant.
(6) Regulations 10C to 10M are inserted by regulation 7 of these Regulations.
(7) Section 226B was inserted by section 68 of FA 2026 (c. 11). The insertion has effect in relation to deaths and, so far as relevant,
to other transfers of value within the meaning of IHTA 1984 occurring on or after 6th April 2027. In these footnotes “IHTA
1984” is a reference to the Inheritance Tax Act 1984.
(8) 2010 c. 13.
(9) Section 150A was inserted by section 66 of FA 2026. The insertion has effect in relation to deaths and, so far as relevant, to
other transfers of value within the meaning of IHTA 1984 occurring on or after 6th April 2027.
(10) Section 29A was inserted by section 172(1) of FA 1989 (c. 26) and amended by section 143(2)(a) of FA 1998 (c. 36), paragraph
12(1)(b) of Schedule 37(3) to FA 2014 (c. 26), section 78(3) of FA 2026 and regulation 10 of S.I. 2005/3229.
(11) “Personal representatives” is defined for purposes other than regulations 10G to 10M in accordance with section 989 of the
Income Tax Act 2007 (c. 3) for Part 4 of FA 2004 purposes.
(12) Section 226A of IHTA 1984 was inserted by section 68 of FA 2026. The insertion has effect in relation to deaths and, so far
as relevant, to other transfers of value within the meaning of IHTA 1984 occurring on or after 6th April 2027.
(13) 2010 c. 4.
2Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(2) In paragraph (6)(b) after “(7)” insert “, (8)”.
Amendment to regulation 8
5.—(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(14) 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.”.
Amendments to regulation 10
6.—(1) Regulation 10 (death: provision of information by personal representatives to the
Commissioners) is amended as follows.
(2) In paragraph (2)—
(a) omit the “and” at the end of sub-paragraph (c), and
(b) after sub-paragraph (c) insert—
(14) “Relevant lump sum death benefit” is defined in regulation 2 of the principal Regulations.
3Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
“(ca) for the individual referred to in sub-paragraph (bb)(15), confirmation of the
amount (if any) by which that individual’s entitlement to the lump sum death
benefit was reduced because of an adjustment under section 226B(6) of IHTA
1984; and”.
(3) In paragraph (3)(b), for “30 days” substitute “2 months”.
Death: provision of information amendments
7. After regulation 10B (death: provision of information by trustee to beneficiary)(16) insert—
“Death: provision of information by scheme administrator to personal
representatives
10C.—(1) The scheme administrator of a registered pension scheme must provide to
the personal representatives of a deceased member of that scheme the information specified
in paragraph (2).
(2) 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) the reference number, if any, allocated by the scheme administrator to the member,
(c) whether the pension scheme is an investment-regulated pension scheme(17),
(d) the value of the notional pension property at the date of the member’s death,
(e) whether the value of the notional pension property is a provisional estimate, and,
if so, the reason for the provisional estimate,
(f) where any of the beneficiaries of the notional pension property fall within
categories (i) to (iii), the percentage which will be allocated to each category—
(i)charities or registered clubs(18),
(ii)surviving spouse or civil partner(19), and
(iii)any other exempt beneficiaries(20).
(3) The information specified in paragraph (2)(a) to (e) is to be provided within the
period of 28 days beginning with the day on which a request for it is received by the scheme
administrator from the member’s personal representatives.
(4) The information specified in paragraph (2)(f) is to be provided by the later of—
(a) the end of the period specified in paragraph (3), and
(b) the end of the period of 14 days beginning with the day on which all of the
beneficiaries are decided in accordance with the scheme rules.
(5) Where the information specified in paragraph (2)(d) is a provisional estimate, the
actual value must be provided within the period of 14 days beginning with the day on which
the actual value is ascertained by the scheme administrator.
(15) Sub-paragraph (bb) was inserted by paragraph 110(4)(c) of Schedule 9 to FA 2024 (c. 3).
(16) Regulations 10A and 10B were inserted by regulation 3 of S.I. 2017/11.
(17) “Investment-regulated pension scheme” has the meaning given in paragraphs 1 to 3 of Schedule 29A to FA 2004.
(18) This exemption is set out in section 23 of IHTA 1984.
(19) This exemption is set out in section 18 of IHTA 1984.
(20) Section 210(8) of IHTA 1984 lists the provisions in IHTA 1984 under which a payment of a benefit renders the transfer of
value on death an exempt transfer to the extent of the payment.
4Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Death: provision of information by insurance company to personal representatives
10D.—(1) W here—
(a) an insurance company has paid a lifetime annuity(21) or a scheme pension, to
an individual who has been a member of a registered pension scheme, purchased
with sums or assets held for the purposes of that scheme, and
(b) the member to whom that annuity or pension was payable has died,
the insurance company must, on request by the member’s personal representatives, provide
them with the information specified in paragraph (2).
(2) The information specified in this paragraph is—
(a) the name and address of the insurance company,
(b) the reference number, if any, allocated by the insurance company to the member,
(c) the value of the notional pension property at the date of the member’s death,
(d) an indication of whether the value of the notional pension property is a provisional
estimate, and, if so, the reason for the provisional estimate, and
(e) where any of the beneficiaries of the notional pension property fall within
categories (i) to (iii), the percentage which will be allocated to each
category(22)—
(i)charities or registered clubs,
(ii)surviving spouse or civil partner, and
(iii)any other exempt beneficiaries.
(3) The information specified in paragraph (2)(a) to (d) is to be provided within the
period of 28 days beginning with the day on which a request for it is received from the
member’s personal representatives.
(4) The information specified in paragraph (2)(e) is to be provided by the later of—
(a) the end of the period specified in paragraph (3), and
(b) the end of the period of 14 days beginning with the day on which all of the
beneficiaries are decided in accordance with the terms of the insurance policy.
(5) Where the information specified in (2)(c) is a provisional estimate, the actual value
must be provided within the period of 14 days beginning with the day on which the actual
value is ascertained by the insurance company.
Provision of further information by scheme administrator to personal
representatives where personal representatives are required to file an IHT account
10E.—(1) This regulation applies where the personal representatives of a deceased
member of a registered pension scheme have to file an IHT account and require information
from the scheme administrator of that scheme.
(2) The scheme administrator must provide to the personal representatives the
information specified in paragraph (3).
(3) 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,
(21) “Lifetime annuity” has the meaning given in paragraph 3 of Schedule 28 to FA 2004. There is also an index of definitions and
abbreviations for part 4 of FA 2004 in section 280 of FA 2004 and referenced in regulation 2 of the principal Regulations.
(22) The definitions used in this sub-paragraph in categories (i) to (iii) are drawn from IHTA 1984 and are set out further in the
footnotes to regulation 10C.
5Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(b) the reference number, if any, allocated by the scheme administrator to the member,
(c) the name and address of each beneficiary,
(d) the national insurance number (if applicable and if known) of each beneficiary,
(e) where a beneficiary is a trust, the trust name, and the names and addresses of the
trustees,
(f) the value and percentage of the notional pension property to which each
beneficiary is entitled, and
(g) whether the scheme administrator has paid, or intends to pay, excluded benefits
to any beneficiary in the form of one or more of the payments specified in
paragraph (4) (“relevant payments”).
(4) The relevant payments specified are—
(a) a dependants’ scheme pension,
(b) a trivial commutation lump sum death benefit derived from the commutation of
an entitlement to a dependants’ scheme pension(23),
(c) a dependants’ annuity(24) or nominees’ annuity(25) purchased together with the
lifetime annuity, and
(d) a death in service payment.
(5) For the purposes of this regulation a “trivial commutation lump sum death benefit”
has the meaning given in paragraph 20 of Schedule 29 to the Finance Act 2004.
(6) Where one or more relevant payments have been, or are to be, made the scheme
administrator must specify which ones, and provide the following additional information—
(a) where paragraph (4)(a) or (c) applies, the initial annual rate of any dependants’
scheme pension, or annuity, and
(b) where paragraph (4)(d) applies, the amount of each payment.
(7) The information specified in paragraphs (3) and (6) is to be provided before the later
of the following—
(a) the end of the period of 28 days beginning with the day on which a request for it
is received from the member’s personal representatives, and
(b) the end of the period of 14 days beginning with the day on which all of the
beneficiaries are decided in accordance with the scheme rules.
Provision of further information by insurance company to personal representatives
where an IHT account is required
10F.—(1) W here—
(a) an insurance company has paid a lifetime annuity or a scheme pension, to an
individual who has been a member of a registered pension scheme, purchased
with sums or assets held for the purposes of that scheme,
(b) the member to whom that annuity or scheme pension was payable has died, and
(c) the personal representatives of the deceased member have to file an IHT account,
the insurance company must, on request by the member’s personal representatives, provide
them with the information specified in paragraph (2).
(23) “Dependants’ scheme pension” has the meaning given in paragraph 16 of Schedule 28 to FA 2004.
(24) “Dependants’ annuity” has the meaning given in Paragraph 17 of Schedule 28 to FA 2004.
(25) “Nominees’ annuity” has the meaning given in paragraph 27AA of Schedule 28 to FA 2004. This paragraph was inserted by
paragraph 3(2) of Schedule 4 to FA 2015 (c. 11).
6Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(2) The information specified in this paragraph is—
(a) the name and address of the insurance company,
(b) the reference number, if any, allocated by the insurance company to the member,
(c) the name and address of each beneficiary,
(d) the national insurance number (if applicable and if known) of each beneficiary,
(e) if a beneficiary is a trust, the trust name, and the names and addresses of the
trustees,
(f) the value and percentage of the notional pension property to which each
beneficiary is entitled, and
(g) whether the scheme administrator has paid, or intends to pay, excluded benefits
to any beneficiary in the form of a dependants’ or nominees’ annuity purchased
together with the lifetime annuity, and, if so, the initial annual rate of the annuity.
(3) The information specified in paragraph (2) is to be provided before the later of the
following—
(a) the end of the period of 28 days beginning with the day on which a request for it
is received from the member’s personal representatives, and
(b) the end of the period of 14 days beginning with the day on which all of the
beneficiaries are decided in accordance with the terms of the insurance policy.
Provision of information where a withholding notice is given to the scheme
administrator
10G.—(1) This regulation applies where a personal representative, or a prospective
personal representative, of a deceased member of a registered pension scheme has given a
notice that purports to be a withholding notice to the scheme administrator of that scheme.
(2) The scheme administrator must provide the information specified in paragraph (3)
to the person who has given the notice.
(3) The information specified in this paragraph is—
(a) confirmation of receipt of the notice,
(b) whether the scheme administrator accepts that the notice is a valid withholding
notice, and
(c) if the scheme administrator considers the notice to be invalid, the reason why it
is considered to be invalid.
(4) If the scheme administrator accepts that the notice is valid, the information specified
in paragraph (5) must be provided to the person who has given the notice.
(5) The information specified is—
(a) the total amount being withheld under the notice,
(b) whether the amount is based on a provisional estimate of the value of the notional
pension property, and
(c) where any beneficiaries have been decided in accordance with the scheme rules—
(i)the name of each beneficiary, and
(ii)the amount withheld from each beneficiary.
(6) The information specified in paragraph (3) is to be provided before the end of the
period of 14 days beginning with the day on which the notice was received by the scheme
administrator.
7Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(7) The information specified in paragraph (5) is to be provided before the end of the
period of 28 days beginning with the day on which the notice was received by the scheme
administrator.
Provision of information by scheme administrator: withholding notice and transfers
10H.—(1) This regulation applies where—
(a) a personal representative, or a prospective personal representative, of a deceased
member of a registered pension scheme has given a notice that purports to be a
withholding notice to the scheme administrator of that scheme,
(b) the scheme administrator—
(i)accepts that the notice is a valid withholding notice, or
(ii)has not yet considered the validity of the notice, and
(c) some or all of the rights of the member to benefits under the rules of a registered
pension scheme (“the transferring scheme”) to which the member has become
entitled are, or are to be, included in a relevant transfer to another pension scheme
or insurance company.
(2) The scheme administrator of the transferring scheme must provide the information
specified in paragraph (3) to the person who has given the notice.
(3) The information specified in this paragraph is—
(a) the name of the pension scheme or insurance company to which the relevant
transfer has been, or will be, made (“the new scheme”),
(b) the name and address of the scheme administrator of the new scheme, and
(c) the date of the relevant transfer to the new scheme.
(4) The information specified in paragraph (3) is to be provided before the later of the
following—
(a) the end of the period of 14 days beginning with the day on which the relevant
transfer is made to the new scheme, and
(b) the end of the period of 14 days beginning with the day on which the notice
referred to in paragraph (1) is given to the scheme administrator.
(5) For the purposes of this regulation, a “relevant transfer”, in relation to a member of
a pension scheme, means a transfer which involves the transfer of sums and assets held for
the purposes of, or representing accrued rights under, the arrangements under the scheme
in relation to that member, to another pension scheme or insurance company.
Provision of information by scheme administrator: withholding notice information
to beneficiaries
10I.—(1) This regulation applies where a scheme administrator of a registered pension
scheme receives a notice that purports to be a withholding notice from a personal
representative, or a prospective personal representative, of a deceased member of a
registered pension scheme.
(2) If the scheme administrator accepts the notice as a valid withholding notice,
the scheme administrator must provide the information specified in paragraph (3) to the
beneficiaries.
(3) The information specified in this paragraph is—
(a) the date of receipt of the withholding notice, and
8Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(b) the name, address, and any other contact information that the scheme
administrator holds for the person who gave the notice.
(4) The information specified in paragraph (3) is to be provided before the later of the
following—
(a) the end of the period of 14 days beginning with the date of receipt of the notice
by the scheme administrator, and
(b) the end of the period of 14 days beginning with the day on which a beneficiary
is decided in accordance with the scheme rules.
(5) If any beneficiaries are decided in accordance with the scheme rules after the notice
specified in paragraph (1) is received by the scheme administrator, the information is to be
provided to those beneficiaries before the end of the period of 14 days beginning with the
day on which that person becomes a beneficiary.
Provision of information by scheme administrator: confirmation to beneficiaries
following payment of inheritance tax pursuant to a payment notice
10J.—(1) This regulation applies where a scheme administrator of a registered pension
scheme makes a payment of inheritance tax, and interest if due, following receipt of a
payment notice given by a beneficiary of a deceased member of that scheme.
(2) The scheme administrator must provide the information specified in paragraph (3)
to the beneficiary who gave the notice.
(3) The information specified in this paragraph is—
(a) the name of the scheme member,
(b) the date of death of the scheme member,
(c) the IHT reference number,
(d) the amount of inheritance tax paid, excluding interest,
(e) the amount of interest paid, if any,
(f) the date of payment,
(g) the payment reference number provided by or on behalf of the
Commissioners(26), and
(h) confirmation that the beneficiary’s entitlement to benefits under the scheme has
been reduced by the amount in (d), and in (e) where interest is paid.
(4) The information specified in paragraph (3) is to be provided before the end of the
period of 14 days beginning with the day on which the payment referred to in paragraph (1)
is made by the scheme administrator.
Provision of information by scheme administrator: confirmation to personal
representatives following payment of inheritance tax pursuant to a payment notice
from a beneficiary
10K.—(1) This regulation applies where a scheme administrator of a registered pension
scheme makes a payment of inheritance tax, and interest if due, following receipt of a
payment notice given by a beneficiary of a deceased member of that scheme.
(2) The scheme administrator must provide the information specified in paragraph (3)
to the deceased member’s personal representatives, or prospective personal representative.
(3) The information specified in this paragraph is the—
(26) “The Commissioners” is defined in regulation 2(1) of the principal Regulations.
9Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(a) name of the scheme member,
(b) date of death of the scheme member,
(c) IHT reference number,
(d) amount of inheritance tax paid, excluding interest,
(e) amount of interest paid, if any,
(f) date of payment,
(g) payment reference number provided by or on behalf of the Commissioners, and
(h) name and address of the beneficiary who gave the payment notice.
(4) The information specified in paragraph (3) is to be provided before the end of the
period of 14 days beginning with the day on which the payment referred to in paragraph (1)
is made by the scheme administrator.
Provision of information by scheme administrator: confirmation to personal
representatives following payment of inheritance tax pursuant to a payment notice
from the personal representatives
10L.—(1) This regulation applies where a scheme administrator of a registered pension
scheme makes a payment of inheritance tax, and interest if due, following receipt of a
payment notice given by the personal representatives of a deceased member of that scheme.
(2) The scheme administrator must provide the information specified in paragraph (3)
to the personal representative who gave the notice.
(3) The information specified in this paragraph is—
(a) the name of the scheme member,
(b) the date of death of the scheme member,
(c) the IHT reference number,
(d) the amount of inheritance tax paid, excluding interest,
(e) the amount of interest paid, if any,
(f) the date of payment,
(g) the payment reference number provided by or on behalf of the Commissioners,
(h) confirmation of the amount by which each beneficiary’s entitlement to benefits
under the scheme has been reduced, to the extent this has been decided, and
(i) if the beneficiaries have not all yet been decided under the scheme rules, the total
amount by which the entitlement to benefits under the scheme has been reduced
by the payment referred to in paragraph (1).
(4) The information specified in paragraph (3) is to be provided before the end of the
period of 14 days beginning with the day on which the payment referred to in paragraph (1)
is made by the scheme administrator.
Provision of information by scheme administrator: confirmation to beneficiaries
following payment of inheritance tax pursuant to a payment notice from the
personal representatives
10M.—(1) This regulation applies where a scheme administrator of a registered pension
scheme makes a payment of inheritance tax, and interest if due, following receipt of a
payment notice given by the personal representatives of a deceased member of that scheme.
10Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(2) The scheme administrator must provide the information specified in paragraph (3)
to each beneficiary whose entitlement to notional pension property has been reduced by the
payment referred to in paragraph (1).
(3) The information specified in this paragraph is the—
(a) name of the scheme member,
(b) date of death of the scheme member,
(c) IHT reference number,
(d) payment reference number provided by or on behalf of the Commissioners,
(e) name and address of the personal representative who gave the payment notice,
(f) amount of inheritance tax paid on behalf of that beneficiary, and
(g) amount of interest, if any, paid on behalf of that beneficiary.
(4) Unless and to the extent that paragraph (5) applies, the information specified in
paragraph (3) is to be provided before the end of the period of 14 days beginning with the
day on which the payment referred to in paragraph (1) is made by the scheme administrator.
(5) If any beneficiaries are decided in accordance with the scheme rules after the payment
referred to in paragraph (1) is made, the information is to be provided to those beneficiaries
before the end of the period of 14 days beginning with the day on which that person becomes
a beneficiary.”.
Amendment to the Registered Pension Schemes and Overseas Pension Schemes (Electronic
Communication of Returns and Information) Regulations 2006
8.—(1) The Registered Pension Schemes and Overseas Pension Schemes (Electronic
Communication of Returns and Information) Regulations 2006(27) are amended as follows.
(2) In Schedule 1 (information which must be supplied to Revenue and Customs by an approved
method of electronic communications), in the entry beginning “An event report” omit “in any of
entries 1 to 8A and 10 to 21 and 24”.
Jonathan Athow
Justin Holliday
Two of the Commissioners for His Majesty’s
13th July 2026 Revenue and Customs
(27) S.I. 2006/570; relevant amending instruments are S.I. 2012/884 and S.I. 2026/698.
11Document Generated: 2026-07-15
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Registered Pension Schemes (Provision of Information) Regulations
2006 (“the principal Regulations”) which concern the provision of information by persons such as
members and scheme administrators of registered pension schemes. These Regulations are being
made to support changes made by Part 2 of the Finance Act 2026 (“the new provisions”) which mean
that from 6th April 2027, most unused pension funds and pension death benefits will be brought
within the value of a deceased person’s estate for inheritance tax purposes. The Regulations also
amend the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication
of Returns and Information) Regulations 2006 (“the Electronic Communication Regulations”) to
require information to be supplied electronically.
Regulation 3 inserts new definitions into regulation 2(1) of the principal Regulations.
Regulation 4 makes a minor amendment to clarify the timing requirements for providing information
for event 20A in the table appended to regulation 3(1) of the principal Regulations. This corrects an
omission from when event 20A was inserted by regulation 3 of the Registered Pension Schemes and
Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018.
Regulation 5 amends regulation 8 of the principal Regulations (provision of information by scheme
administrator to personal representatives) to require confirmation of the amount, if any, by which a
beneficiary’s entitlement to the lump sum death benefit was reduced because of an adjustment under
the new provisions. It also clarifies when information must be provided under this regulation.
Regulation 6 amends regulation 10 of the principal Regulations (provision of information by
personal representatives to the Commissioners) to require confirmation of the amount, if any,
by which a beneficiary’s entitlement to the lump sum death benefit was reduced because of an
adjustment under the new provisions.
Regulation 7 amends the principal Regulations to insert new regulations 10C to 10M. Regulations
10C to 10I specify the information required to be provided by scheme administrators and insurance
companies to personal representatives, a prospective personal representative and beneficiaries to
enable them to comply with the new provisions. Regulations 10J to 10M specify the information to
be provided by scheme administrators when a payment of inheritance tax has been made by them
on behalf of a personal representative or a beneficiary.
Regulation 8 amends and extends the Electronic Communication Regulations to require the
information specified to be provided by an approved method of electronic communications so that
it applies to all reportable events in the table in paragraph (1) of regulation 3 of the principal
Regulations.
A Tax Information and Impact Note covering this instrument was published on 26th November
2025 as part of the Budget and Finance Bill publications and is available on the website
at https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-
benefits/inheritance-tax-unused-pension-funds-and-death-benefits. It remains an accurate summary
of the impacts that apply to this instrument.
12