RPSM12301160 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 14 - Change in number of members

Event number 14 - Change in number of members

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

Reportable event

A reportable event will occur when the number of scheme members at the end of a tax year falls into a different band compared with the number at the end of the previous tax year.

The bands are

• 0 members
• 1 – 10 members
• 11 – 50 members
• 51 – 10,000 members
• more than 10,000 members.

Information required

You should state the new band applicable to the number of scheme members.