Serious ill-health lump sums and RTI reporting

20 December 2016

The SDS Team gave advance notice in December of changes to RTI specifications regarding serious ill-health lump sum pension payments.

The SDS Team has provided the revised RTI RIM 2018 artefacts version 1.3. The new version of the artefacts includes both a new data item for identifying payments in the FPS as serious ill-health lump sum pension payments and the associated validation. Version 1.2 of the FPS (and of the RIM artefacts) was an unpublished, internal version; the changes document therefore shows changes from v1.1 to v1.3.

RTI Data Item Guide 2017-18 v1.2

Changes from 2016-17 to 2017-18 RIM v1-3

HMRC plan to make these changes available for testing in the TPVS test service from 16 January 2017, in the Local Test Service (LTS) from 13 February and in the Live service from March.

Pension schemes newsletter 83 has an update on reporting these lump sums, including confirmation that, “…it will not be mandatory to report these payments using the RTI data field until 6 April 2018”.

The 2017-18 Internet technical specifications page on GOV.UK will be updated in due course.