RPSM12301070 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 5 - Cessation of ill-health pension

Event number 5 - Cessation of ill-health pension

[Reg. 3 Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 as amended by The Registered Pension Schemes (Provision of Information)(Amendment) Regulations 2008 - SI 2008/720] 

Reportable event - for Event Reports 2008/09 onwards

Reportable event 5 occurs when an ill-health pension which has been paid is no longer paid, regardless of the reason. The cessation of an ill health due to the death of the member who was receiving it is not a reportable event under Event 5.

Reportable event - before 6 April 2008

A reportable event arose when an ill-health pension which has been paid is no longer paid because the ill-health condition was no longer met. This relates to events to be reported on the 2006/07 and 2007/08 Event Reports only.

Information required (in both cases)

The information that must be provided on the event report for reportable event 5 is

• the name of the member whose pension is no longer paid
• their National Insurance number
• the date on which the period of non-payment began and
• the annual rate of pension to which the member was entitled immediately before the period of non-payment began. If the pension was an unsecured pension the annual rate is the maximum amount that could have been paid from the designated funds - see RPSM09102310.

See RPSM12301295 for what to do if the individual does not give the scheme administrator their National Insurance number.

What the event report looks like on Pension Schemes Online

Event report summary page 

Having brought the event report summary page up, click on ‘Go to reportable fund movements’ on the right hand side of the screen. This brings up the following screen.

Event report page for reportable fund movements