RPSM09105160 - Technical Pages: Member benefits: Lump sums: Winding-up lump sum: Reports to HMRC
Reporting scheme wind-up to HMRC
[s251(1)(a) & (4)][Reg 4 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567)]
Where a registered pension scheme winds-up, the scheme administrator is required to provide HMRC with confirmation of the date the scheme was wound-up. They must do this within 3 months of the wind-up date. This requirement is explained in more detail in RPSM12301610.
| [s258][s98 TMA 1970] |
A scheme administrator failing to make the required report will become liable to penalties (see RPSM12100020).
The registered pension scheme return
| [s250(8)] |
Where a scheme is winding-up, the deadline for submission of the registered pension scheme return is also different - see RPSM12301410.
| Glossary (RPSM20000000) |
