RPSM12301125 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 10 - Investment-regulated pension scheme
Event number 10 - Investment-regulated pension scheme
[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 - as amended by SI 2006/1961]
Reportable event
Reportable event 10 occurs when either -
- a registered pension scheme becomes an investment-regulated pension scheme, or
- a registered pension scheme ceases to be an investment-regulated pension scheme.
Investment-regulated pension schemes are described on page RPSM07109050.
There are some exceptions (see below).
Information required
For reportable event 10 the scheme administrator must provide HMRC with the following details
- the date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme, and
- whether all the investments held by the scheme comprise contracts or policies of insurance.
Exceptions
For tax year 2006-2007, such events are only reportable events where the scheme
- is an investment-regulated pension scheme, and
- was registered on or after 6 April 2006, and did not state on the application that a member of the scheme, whether alone or with others, is able to control the way in which scheme assets are used to provide pension benefits.
For the avoidance of doubt, no report is needed in tax year 2006-2007 where
- the scheme was treated as becoming a registered pension scheme on 6 April 2006 under paragraph 1(1) of Schedule 36 Finance Act 2006 (see page RPSM02100020), and
- the scheme is an investment-regulated pension scheme throughout the tax year.
What the event report looks like on Pension Schemes Online
Having brought the event report summary page up, click on ‘Go to reportable changes’ on the left hand side of the screen. This brings up the following screen.
Event report page for reportable changes
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