RPSM12301150 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 13 - Event Report filed before 11 August 2006: Change in legal structure of scheme

Event number 13 - Change in legal structure of scheme

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

Reportable event

For Event Reports filed before 11 August 2006, a reportable event occurs when the legal structure of the scheme changes during the tax year from one of the following categories to another of those categories

• a single trust under which all of the assets are held for the benefit of all of the members
• an overall trust within which there are individual trusts for the benefit of individual members
• an overall trust within which specific assets are held as, or within, sub-funds for each member
• an annuity contract
• a body corporate
• other structure.

Information Required

The information required is

• the effective date of change and
• details of which category from the list above now applies to the scheme.

In the case of ‘other structure’ you must give a brief description of the nature of the new legal structure of the scheme.