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If you are a trustee, who is not a bare trustee, use form R185 (Pension LSDB) when making a payment 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 the later of making the payment to the beneficiary and receiving the information from the scheme administrator.
The person receiving the payments should keep this form. The information on this form will be needed if a claim for repayment of tax is made.