RPSM12301220 - Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 20 - Event Report filed on or after 11 August 2006: Occupational pension scheme

Event number 20 - Occupational pension scheme

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

Reportable event

Where the Event Report is filed on or after 11 August 2006, a reportable event occurs when, during the tax year, a registered pension scheme

• becomes an occupational pension scheme, or
• ceases to be an occupational pension scheme.

Information required

The scheme administrator must provide HMRC with the following details

• the fact of the change, and
• the date on which the change takes effect.

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 no 20, because this was not a reportable event at the time the original report was filed.