RPSM08300140 - Scheme Administrator Pages: Pension age: Do I need to make a report to HMRC if benefits start on or after the member’s 75th birthday?

Do I need to make a report to HMRC if benefits start on or after the member’s 75th birthday?

Where a lump sum payment would have been a pension commencement lump sum were it not for the fact that entitlement to it arose on or after the member’s 75th birthday, the payment (when made) is treated as an unauthorised payment - see RPSM09104140. The scheme administrator must report all unauthorised payments to HMRC by submitting the online Event Report.

The meaning of ‘entitlement’ is explained at RPSM11102050 and RPSM11102055.