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  3. Pensions and ageing society
HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. PTM160000

PTM165000 - Information and administration: information requirements where the scheme member has died: contents

  1. PTM165100
    Information the scheme administrator must automatically provide following the member’s death
  2. PTM165200
    Information that must be provided if requested by the deceased member’s personal representatives
  3. PTM165300
    Information the deceased's personal representative(s) must provide to HMRC
  4. PTM165400
    Information a trustee in receipt of a taxable lump sum death benefit must automatically provide to the trust beneficiary
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