RPSM12301155 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 13 - Change in legal structure of scheme

Event number 13 - Change in legal structure of 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 13 occurs when the legal structure of the scheme changes during the tax year from one of the following categories to another of those categories

• a single trust under which all of the assets are held for the benefit of all of the members
• an annuity contract
• a body corporate
• other structure.

Information Required

The information that must be provided on the event report for reportable event 13 is

• the effective date of change and
• details of which category from the list above now applies to the scheme.

In the case of ‘other structure’, you must give a brief description of the nature of the new legal structure of the scheme.

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 changes’ on the left hand side of the screen. This brings up the following screen.

Event report page for reportable changes