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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.