Fill in the SA923 Estate Pension Charges form if the estate:
- Is liable to tax charges arising from unauthorised payments from UK registered pension schemes or overseas pension schemes, or
- Received any of the following payments from an overseas pension scheme
- - A drawdown pension fund lump sum death benefit
- - A pension protection lump sum death benefit
- - An annuity protection lump sum death benefit, or
- - A defined benefits lump sum death benefit where the memberhad reached age
75 at the date of their death
- - An uncrystallised funds lump
sum death benefit where themember had reached age 75 at the date of their death.
These details are relevant only to personal representatives. Trustees do not complete the SA923 Estate Pension Charges etc. forms.
Estate Pension Charges form SA923 can be activated within the software if you have ticked the 'Yes' box in Q23 of Step 2 of the SA900 Trust
and Estate Tax Return. HMRC guidance notes on SA923
provide further information in assisting you with the completion of the charity form.