RPSM12301140 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 12 - Changes to rules of a scheme treated as more than one scheme pre-A Day

Event number 12 - Changes to rules of a scheme treated as more than one scheme pre-A Day

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

Reportable event

A reportable event will occur when a scheme which, before 6 April 2006, was treated as two or more separate schemes in accordance with Section 611 Income and Corporation Taxes Act 1988 changes its rules in any way.

Information required

The information required is

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