RPSM12301200 - Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 18 - Event Report filed on or after 11 August 2006: Scheme chargeable payment

Event number 18 - Event Report filed on or after 11 August 2006: Scheme chargeable payment

Reportable event – for Event Reports 2008/09 onwards

A reportable event will occur where the registered pension scheme is treated as having made a scheme chargeable payment under

• section 181A FA 2004 (minimum level of payment of alternatively secured pension not met – see RPSM09103150, or
• sections 185A or 185F FA 2004 (income and gains from taxable property – see RPSM07109010).

Information required– for Event Reports 2008/09 onwards

The fact that the scheme is to be treated as having made a scheme chargeable payment.

Reportable event – Event Reports 2006/07 and 2007/08 only

Where the Event Report is filed with HMRC on or after 11 August 2006, the following event must be reported on it.

The registered pension scheme is treated as having made, during the tax year, a schemechargeable payment under section 185A or 185F of Finance Act 2004 (income and gains from taxable property).

Information required– Event Reports 2006/07 and 2007/08 only

The fact of the payment.

Event Report submitted before 11 August 2006

For the avoidance of doubt, if the scheme administrator submitted an Event Report before 11 August 2006, there is no need to submit an amended form in respect of Event 18, because this was not a reportable event at the time the original report was filed.