RPSM12301060 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 4 - Serious ill-health lump sum

Event number 4 - Serious ill-health lump sum

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

Reportable event

Reportable event 4 occurs when the payment of a serious ill-health lump sum (see RPSM09104610) is made to a member who in the year of provision or any of the preceding six years was

• a director of the sponsoring employer, or an associated company of that employer, or a person connected with a director,
• either alone or with others, the sponsoring employer, or
• a person connected with the sponsoring employer.

For guidance on 'connected with' please see page RPSM12301290.

Information required

The information that must be provided on the event report for reportable event 4 is

• the name of the member
• their National Insurance number
• the date of payment and
• the amount of payment.

See RPSM12301295 for what to do if the individual does not give the scheme administrator their National Insurance number.

What the event report looks like on Pension Schemes Online

Event report summary page 

Having brought the event report summary page up, click on ‘Go to reportable fund movements’ on the right hand side of the screen. This brings up the following screen.

Event report page for reportable fund movements