RPSM12400010 - Employer Pages: Information Requirements and Administration: Unauthorised employer payments

Unauthorised employer payments

Provision of information to HMRC

[Reg. 5 The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567)] [Reg 5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI 2006/570)] 

Where a registered pension scheme makes an unauthorised employer payment to a company, that company is required to provide HMRC with the following information no later than 31 January following the tax year of payment

• details of the scheme that made the payment
• the nature of the payment
• the amount of the payment
• the date on which the payment was made.

The company must provide this information to the HMRC office dealing with the tax affairs of the employer in respect of whom the unauthorised employer payment was made. The reports should not be sent to HMRC Pension Schemes Services.

This information may be provided by electronic means.