RPSM12301030 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 1 - Unauthorised payments

Event number 1 - Unauthorised payments

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

Reportable event

A reportable event will arise when the scheme makes

• an unauthorised member payment (as defined in s160(2) Finance Act 2004) including anything treated as an unauthorised member payment, or
• an unauthorised employer payment (as defined in s160(4) Finance Act 2004) including anything treated as an unauthorised employer payment.

Information required

The information to be provided is

• the name of the person to whom the payment was made
• their date of birth (if applicable)
• their address, and
• if an individual, their National Insurance number (if known), or
• if a company, their Company Registration Number, and
• the nature of the payment,
• the amount of the payment, and
• the date of the payment.

Where payment is made to a third person in respect of a member or employer, the recipient’s details should be entered on the event report in place of either the member or the employer’s details. This will include situations where payment is made to another person after the member’s death.