RPSM12301105 – Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 8A - Event Reports filed on or after 11 August 2006: Stand-alone lump sums

Event number 8A - Event Reports filed on or after 11 August 2006: Stand-alone lump sums

Event number 8A relates to the payment of stand-alone lump sums.

A reportable event occurs for a stand-alone lump sum where:

• the lump sum is paid to a member who has either primary or enhanced protection and had lump sum rights of more than £375,000 on 5 April 2006,

or,

• the lump sum is paid to a member with lump sum rights that are protected on a scheme specific basis and that lump sum is greater than 7.5% of the standardlifetime allowance.