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HMRC internal manual

Pensions Tax Manual

Information and administration: reportable events 10 to 14, 19 to 20

Glossary PTM000001
   

This page only covers the requirements for 2011-12 onwards. For earlier tax years guidance can be found in the archived version of Registered Pension Schemes Manual held on the National Archives website (external readers please see [http://webarchive.nationalarchives.gov.uk//http://hmrc.gov.uk/manuals/r…](http://webarchive.nationalarchives.gov.uk//http://hmrc.gov.uk/manuals/rpsmmanual/RPSM12301010.htm)).

Reportable event 10: Investment-regulated pension scheme
Reportable event 11: Changes in scheme rules
Reportable event 12: Changes to rules of a scheme treated as more than one scheme pre A-day
Reportable event 13: Change in legal structure of scheme
Reportable event 14: Change in number of members
Reportable event 19: Country or territory of establishment
Reportable event 20: Occupational pension Scheme 

Regulation 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Reportable event 10: Investment-regulated pension scheme

Event 10 occurs when a registered pension scheme either:

  • becomes an investment-regulated pension scheme, or
  • ceases to be an investment-regulated pension scheme.

PTM125100 describes which schemes are investment-regulated pension schemes.

The information that needs to be reported for this event is:

  • the date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme, and
  • whether or not all the investments held by the scheme comprise contracts or policies of insurance.

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Reportable event 11: Changes in scheme rules

Reportable event 11 occurs if after 5 April 2006 a registered pension scheme changes its rules:

  • to entitle any person to require the scheme to make either an unauthorised member payment or an unauthorised employer payment, or
  • to allow investment other than in contracts or policies of insurance.

The information that needs to be reported for event 11 is:

  • the fact that the scheme rules have changed, and
  • the date from which the change takes effect.

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Reportable event 12: Changes to rules of a scheme treated as more than one scheme pre A-day

A reportable event 12 occurs if:

  • a registered pension scheme changes it rules in any way, and
  • before 6 April 2006 that scheme was treated as two or more separate schemes in accordance with Section 611 Income and Corporation Taxes Act 1988 (split approved scheme).

The information that must be provided on the Event Report for reportable event 12 is:

  • the fact that the scheme rules have changed, and
  • the date from which the change takes effect.

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Reportable event 13: Change in legal structure of scheme

This event occurs when the legal structure of a registered pension scheme changes during the tax year from one of the following categories to another of those categories.

Categories from 6 April 2015

  • A single trust under which all of the assets are held for the benefit of all of the members and that does not fall within the next category. (This category covers schemes that provide both pension and death benefits. It would also cover a scheme that provides only benefits on death but those benefits were not wholly funded by life insurance policies.)
  • A single trust under which all of the assets are held for the benefit of all of the members and which provides only death benefits in respect of a sum assured under an insurance policy in respect of the member’s death. (This category covers group life assurance only schemes. It also covers single member scheme where the only benefits payable under the scheme are following the member’s death and they are wholly funded by a policy of insurance.)
  • A body corporate, and
  • Other structure.

Categories before 6 April 2015

  • A single trust under which all of the assets are held for the benefit of all of the members
  • An annuity contract
  • A body corporate, and
  • Other structure.

The information that must be provided for reportable event 13 is:

  • the effective date of change and
  • details of which category from the list above now applies to the scheme.

In the case of ‘other structure’, you must give a brief description of the nature of the new legal structure of the scheme.

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Reportable event 14: Change in number of members

Reportable event 14 occurs when the number of scheme members at the end of a tax year falls into a different band compared with the number at the end of the previous tax year. When this event occurs you should report the new band applicable to the number of scheme members on the Event Report.

Membership bands from 6 April 2015

The bands are:

  • 0 members
  • 1 member
  • 2 - 11 members
  • 12 - 50 members
  • 51 - 10,000 members
  • More than 10,000 members.

Membership bands before 6 April 2015

The bands are:

  • 0 members
  • 1 - 10 members
  • 11 - 50 members
  • 51 - 10,000 members
  • More than 10,000 members.

The term ‘member’ here includes all types of scheme member not just active members.

This reporting requirement applies to any and every type of registered pension scheme.

There is no requirement for a newly registered pension scheme to report a change in the number of members for the same tax year that it registered.

Don’t report a change in the number of scheme members where the only reason the number of members has dropped to ‘0’ is because the scheme was wound up during the tax year.

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Reportable event 19: Country or territory of establishment

If a registered pension scheme changes the country or territory in which it is established during the tax year, this is an event 19.

When this event occurs the information you need to give is:

  • the date of the change, and
  • the name of the country or territory in which the scheme becomes established.

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Reportable event 20: Occupational pension Scheme

Reportable event 20 occurs if, during the tax year, a registered pension scheme

  • becomes an occupational pension scheme, or
  • ceases to be an occupational pension scheme.

You must provide HMRC with the following details on the Event Report

  • the fact of the change, and
  • the date on which the change takes effect.