RPSM07300160 - Scheme Administrator Pages: Investments: Is there anything else I need to report in relation to investments?

Is there anything else I need to report in relation to investments?

All unauthorised payments including details of any Benefit in Kind payments made from the registered pension scheme must be reported on the Registered Pension Schemes Event Report. For more information please see the notes which accompany the form.

Also, the scheme administrator must report to HMRC details of when the registered pension scheme is treated as having made a scheme chargeable payment in relation to

• income and gains from taxable property (see RPSM07109010and RPSM12301200), and
• when it occurs on or after 6 April 2010, unauthorised borrowing (see RPSM07104050 and RPSM12301810).

In addition, HMRC may give notice to the scheme administrator to make and deliver a Registered Pension Scheme Return, on which you will have to provide details of various investment transactions including:

• borrowing
• connected party transactions
• acquisition/disposal of shares held in the sponsoring employer
• acquisition/disposal of land/property to or from a connected party
• loans and
• other assets acquired/disposed of at arms-length.