RPSM12301020 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: What is the Event Report?
What is the Event Report?
[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations2006 - SI 2006/567] [Reg. 4 The Registered Pension Schemes and Overseas PensionSchemes (Electronic Communication of Returns and Information) Regulations 2006 -SI 2006/570]The
scheme administrator is required to provide an
event report giving details of events that have occurred during the
tax year to which the report relates. The pages from
RPSM12301030 to RPSM12301220 cover
each event and the information that is required under regulation 3
of the Registered Pension Schemes (Provision of Information)
Regulations 2006 (SI 2006/567).
The scheme administrator is NOT required to provide an event
report giving details of events relating to members who have never
been
relevant UK individuals whilst they were
activemembers of the scheme.
The event report in a form prescribed by HMRC is to be
delivered to HMRC after the end of the tax year to which it relates
but no later than the following 31 January. Where a pension scheme
is wound up, the due date of delivery is 3 months from the date of
when winding up is completed if this date is earlier.
The Registered Pension Schemes and Overseas Pension Schemes
(Electronic Communication of Returns and Information) Regulations
2006 [SI 2006/570] require that the event report must be delivered
electronically. If you are registered for Pension Schemes Online
for Scheme Administrators, or Pension Schemes Online for
Practitioners, you can submit this by 3rd party software, or you
can use HMRC's free software.
The Event Report provided in HMRC's free software allows you
to compile it throughout the year and save it. In addition, it is
possible to share the content of the compiled but not submitted
Event Report with others, providing they are authorised to view it.
This means that several people can contribute to its content.
However, only one person can submit it.
An Event Report which is compiled and saved but not
submitted is not visible to HMRC. The Event Report must be
submitted to meet the filing obligations. Compiling an Event Report
does not meet the filing obligations.
Only one Event Report per tax year will be accepted. Any
further Event Reports will be treated as amendments.
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