RPSM12301160 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 14 - Change in number of members

Event number 14 - Change in number of members

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

Reportable event

Reportable event 14 occurs when the number of scheme members at the end of a tax year falls into a different band compared with the number at the end of the previous tax year.

The bands are

• 0 members
• 1 - 10 members
• 11 - 50 members
• 51 - 10,000 members
• more than 10,000 members.

The term ‘member’ here includes all types of scheme member not just active members.

For the avoidance of doubt this reporting requirement applies to any and every type of registered pension scheme.

There is no requirement for a newly registered pension scheme to report a change in the number of members for the same tax year that it registered.

There is no requirement to report a change of in the number of scheme members where the only reason the number of members has dropped to ‘0’ is because the scheme was wound up during the tax year.

Information required

You should state the new band applicable to the number of scheme members.

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