RPSM12301155 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 13 - Event Reports filed on or after 11 August 2006: Change in legal structure of scheme

Event number 13 - Event Reports filed on or after 11 August 2006: 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 on or after 11 August 2006, the following events must be reported.

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 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.