Form

Pension schemes: notification of tax deducted (R185) (Pension scheme admin)

Use form R185 (Pension scheme admin) to provide a trust information about a taxable lump sum death benefit.

• From: HM Revenue & Customs
• Published: 6 April 2017
• Last updated: 25 April 2017 — See all updates

Documents

R185 (Pension scheme admin)

PDF, 243 KB, 2 pages

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Details

If you are a pension scheme administrator, use form R185 (Pension scheme admin) when making a payment to a trustee, who is not a bare trustee, funded by one of the following lump sum death benefits that was subject to the special lump sum death benefits charge under section 206 Finance Act 2004:

• defined benefits lump sum death benefit
• uncrystallised funds lump sum death benefit
• drawdown pension fund lump sum death benefit
• flexi-access drawdown fund lump sum death benefit
• pension protection lump sum death benefit
• annuity protection lump sum death benefit

You should provide this within 30 days of making the payment.

The trust receiving the payments should keep this form. The trust will need this so they can provide this information to the beneficiary.

Published 6 April 2017
Last updated 25 April 2017 + show all updates

1. 25 April 2017

   Welsh translation added.

2. 6 April 2017

   First published.