RPSM12301210 - Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to provide to HMRC: The Event Report: Event number 19 - Event Report filed on or after 11 August 2006: Country or territory of establishment

Event number 19 - Event Report filed on or after 11 August 2006: Country or territory of establishment

[Reg. 3 The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 as amended by SI 2006/1961]

Reportable event

For an Event Report filed on or after 11 August 2006, a reportable event arises when a registered pension scheme changes the country or territory in which it is established during the tax year.

Information required

The scheme administrator must provide HMRC with the following details

• the date of the change, and
• the name of the country or territory in which the scheme becomes established.

Event Report submitted before 11 August 2006

For the avoidance of doubt, if the scheme administrator submitted an Event Report before 11 August 2006, there is no need to submit an amended form in respect of Event 19, because this was not a reportable event at the time the original report was filed.