RPSM12301060 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 4 - Serious ill-health lump sum

Event number 4 - Serious ill-health lump sum

[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567]

Reportable event

A reportable event will occur when the payment of a serious ill-health lump sum is made to a member who in the year of provision or any of the preceding six years was

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

For guidance on 'connected with' please see page RPSM12301290.

Information required

The information required is

• the name of the member
• their address
• their date of birth
• their National Insurance number (where known)
• the date of payment and
• the amount of payment.