RPSM12301190 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 17 - Lump sum payment after the death of a member aged 75 or over
This page has no application for Event Reports for tax years 2011-12 and subsequent years
Event number 17 - Lump sum payment after the death of a member aged 75 or over
[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567] [Article 8 The Taxation of Pension Schemes (Transitional Provisions) Order 2006 - SI 2006/572] [Para 21A Sch 29]
Reportable event
Reportable event 17 occurs when a lump sum payment is made in respect of a member after the member has died aged 75 or over.
A report is not due under reportable event 17 where
- The payment is an unauthorised payment - as so reportable under event 1 (see RPSM12301030), or
- A life cover lump sum (see RPSM10105440).
Information required
The information that should be provided on the event report for reportable event 17 is
- the name of the deceased member
- their National Insurance number
- the name of the person to whom the lump sum payment was made
- that person's National Insurance number
- the amount of the payment
- the date of the payment, and
- the nature of the payment.
See RPSM12301295 for what to do if the scheme administrator is not given the individuals’ National Insurance numbers.
What the event report looks like on Pension Schemes Online
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
| Glossary (RPSM20000000) |
