RPSM03307038 - Scheme Administrator Pages: Protecting pension rights from tax charges: Benefit payments - other forms of protection: Pension age – information to HMRC

What information should be provided to HMRC after paying benefits before normal minimum pension age?

Where the member has either primary, enhanced protection, or protection of pre 6 April 2006 pension credit rights the payment of benefits needs to be notified to HMRC by the Event Report as per RPSM03305060, RPSM03303070 and RPSM03307022.

The payment of benefits before normal minimum pension age from an occupational pension scheme also needs to be reported via the Event Report if in the tax year that benefits were provided or in any of the preceding 6 tax years the member was

• in relation to the sponsoring employer or an associated company of that employer, a director or person connected with a director
• either alone or with others, the sponsoring employer, or
• a person connected with the sponsoring employer

Director is defined by s417 ICTA 1988

An associated company is as defined by s416 ICTA 1988 and connection should be determined in accordance with s839 ICTA 1988. The capital Gains Manual - CG14580 to CG14624 – gives information on who connected person are for the purposes of s839 ICTA 1988.

RPSM12301050 sets out the information that needs to be submitted via the Event Report