RPSM12301135 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 11 - Event Report filed on or after 11 August 2006: Changes in scheme rules

Event number 11 - Event Report filed on or after 11 August 2006: Changes in scheme rules

[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 as amended by SI 2006/1961]

Reportable event

Where the Event Report is filed with HMRC on or after 11 August 2006, the occurrence of either or both of the following events on or after 6 April 2006 must be reported on it

• the registered pension scheme changes its rules to entitle any person to require the making of unauthorised member payments or unauthorised employer payments,
• the registered pension scheme changes its rules to allow investment other than in contracts or policies of insurance

Information required

The scheme administrator must report

• the fact of the change and
• the date from which the change takes effect.