Related Commentary  

3(1)  The scheme administrator of a registered pension scheme shall provide to the Commissioners an event report in respect of all of the reportable events specified in column (1) of the Table below which have occurred in respect of the scheme during the reporting year, containing the information specified in column (2).

Reportable event Information
1. Unauthorised payments
The scheme makes an unauthorised member payment or an unauthorised employer payment. The name of the person to whom the payment was made, and–
(a) where the person is an individual, the national insurance number,
(b) where the person is a company, the company registration number, or
(c) in any other case, an alternative number obtained from the Commissioners,
together with the nature, amount and date of the payment.
2. Payments exceeding 50% of standard lifetime allowance
The scheme makes a lump sum death benefit payment to a person in respect of the death of a member, and that payment, either alone or when aggregated with other such payments from that scheme, amounts to more than 50% of the standard lifetime allowance applicable at the time of the member's death. The name and national insurance number of the deceased member, together with the name and national insurance number of the person to whom the payment was made, and the amount and date of the payment.
3. Early provision of benefits
The scheme provides benefits to a member of the scheme who is under the normal minimum pension age and before the benefits were provided the member was, either in the year in which they were provided or any of the preceeding six years–
(a) in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director;
(b) whether alone or with others, the sponsoring employer; or
(c) a person connected with the sponsoring employer.
The name and national insurance number of the member, the nature, date and amount of the benefits provided, and reasons for those benefits having been provided under normal minimum pension age.
4. Serious ill-health lump sum
A scheme pays a member of the scheme a serious ill-health lump sum and before the payment was made the member was, either in the year in which they were provided or any of the preceding six years–
(a) in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director; or
(b) whether alone or with others, the sponsoring employer; or
(c) a person connected with the sponsoring employer.
The name and national insurance number of the member, and the date and amount of the payment.
5. Suspension of ill-health pension
An ill-health pension which has been paid, pursuant to pension rule 1 in section 165(1), ceases to be paid for any reason other than the member's death. The name and national insurance number of the member to whom the pension had been paid, the date on which the period of non-payment began and the annual rate of the pension, to which the member was entitled, immediately before that period began.
6. Benefit crystallisation events and non-standard lifetime allowances
A benefit crystallisation event occurs in relation to a member in respect of the scheme and–
(a) [omitted by SI 2014/1843, reg. 4(2)(b);]
(b) in order to reduce or eliminate liability to the lifetime allowance charge the member relies on entitlement to–
(i) an enhanced lifetime allowance,
(ii) enhanced protection,
(iii) fixed protection,
(iv) fixed protection 2014,
(v) individual protection 2014, or
(vi) fixed protection 2016 or individual protection 2016.
The name and national insurance number of the member, the amount crystallised by the event, the date of the event and the reference number given by or on behalf of the Commissioners under–
(a) the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 (where the member relies on an enhanced lifetime allowance or enhanced protection),
(b) the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 (where the member relies on fixed protection),
(c) the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 (where the member relies on fixed protection 2014),
(d) the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 (where the member relies on individual protection 2014), or
(e) Schedule 4 to the Finance Act 2016 (where the member relies on fixed protection 2016 or individual protection 2016).
7. Pension commencement lump sum
The scheme makes a pension commencement lump sum payment to a member which–
(a) exceeds 25% of the amount found by adding the amount of the payment to the entitlement amount; and
(b) is more than 7.5%, but less than 25%, of the standard lifetime allowance for the tax year in which the sum is paid.
For the purposes of this reportable event, “the entitlement amount” is–
(i) the amount crystallised by reason of the member becoming entitled to the pension with which the lump sum payment is associated, or
(ii) where a benefit crystallisation event did not occur by reason of the member becoming entitled to the pension with which the lump sum payment is associated, the amount that would have been so crystallised if the member had been under the age of 75 at the date the entitlement arose.
The name and national insurance number of the member, together with–
(a) the amount and date of payment of the lump sum; and
(b) the entitlement amount.
8. Pension commencement lump sum: primary and enhanced protection provisions of Schedule 36
The scheme makes a pension commencement lump sum payment to a member and the amount of the payment is an authorised payment by reason only of the application of paragraphs 24 to 30 of Schedule 36. The name and national insurance number of the member, the amount and date of the payment, and the reference number given to the member by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006.
8A. Stand-alone lump sum
The scheme makes a stand-alone lump sum payment to a member where–
(a) circumstance A in article 25B(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (“the 2006 Order”) is met,
(b) circumstance B in article 25B(3) of the 2006 Order is met; or
(c) circumstance C in article 25B(4) of the 2006 Order is met and the payment is more than 7.5% of the standard lifetime allowance for the tax year in which the sum is paid.
(a) The name and national insurance number of the member;
(b) the amount and date of payment of the lump sum; and
(c) the reference number, if any, given by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006.
9. Transfers to qualifying recognised overseas pension schemes
The scheme makes a recognised transfer to a qualifying recognised overseas pension scheme (“QROPS”) which is not a registered pension scheme. The name and national insurance number of the member, together with–
(a) the member’s principal residential address and, where that address is not in the United Kingdom, the member’s last principal residential address in the United Kingdom;
(aa) if the member is no longer resident in the United Kingdom, the date that the residence ceased;
(b) the member’s date of birth;
(c) the member’s telephone number, if any, which the member has provided to the scheme administrator for use by the Commissioners in relation to the scheme;
(d) the acknowledgement mentioned in regulation 11BA(2)(b);
(e) the date of the recognised transfer;
(f) in the case of a transfer of sums, the amount of the sums;
(g) in the case of a transfer of assets, a description and valuation of each type of asset transferred including the value of any unquoted shares, quoted shares and real property;
(ga) whether or not overseas transfer charge arises on the transfer;
(gb) if the transfer is excluded from the charge, the reason why it is excluded;
(gc) if the charge arises on the transfer–
 (i) the transferred value, and
 (ii) the amount in respect of the charge deducted from the transfer;
(h) the name and address of the QROPS to which the sums or assets have been transferred;
(ha) the reference number, if any, given by the Commissioners for the QROPS;
(i) the country or territory under the law of which the QROPS is established and regulated; and
(j) the name, address, business telephone number and, where available, the electronic mail address of the manager of the QROPS.
10. Investment-regulated pension scheme
The scheme becomes, or ceases to be, an investment-regulated pension scheme. (a) The date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme; and
(b) whether all the investments held by the scheme comprise contracts or policies of insurance.
11. Changes in scheme rules
The scheme changes its rules to–
(a) entitle any person to require the making of unauthorised payments; or
(b) permit investment other than in contracts or policies of insurance.
The fact of the change and the date on which the change takes effect.
12. Changes to rules of pre-commencement scheme treated as more than one scheme
The scheme, being one which immediately before 6 April 2006 was treated in accordance with section 611 of ICTA as two or more separate schemes, changes its rules in any way. The fact of the change and the date on which the change takes effect.
13. Change in legal structure of scheme
The legal structure of the scheme changes from one of the following categories to another.
The categories are–
(a) a single trust under which all of the assets are held for the benefit of all members of the scheme and which does not fall within category (d);
(b) [omitted]
(c) [omitted]
(d) a single trust under which all of the assets are held for the benefit of all members of the scheme and which provides benefits only–
(i) in the event of the death of a member, and
(ii) in respect of a sum assured under a policy of insurance which becomes payable on the death of that member;
(e) a body corporate; and
(f) other.
The date on which the change took effect, together with–
(a) the new category listed in column 1 which applies to the scheme; and
(b) in the case of a change falling within category (f), a brief description of the nature of the new category of legal structure of the scheme.
14. Change in number of members
The number of scheme members falls in a different band at the end of the tax year from that in which it fell at the end of the previous tax year.
The bands are–
(a) 0 members;
(b) 1 member;
(c) 2 to 11 members;
(d) 12 to 50 members;
(e) 51 to 10,000 members; and
(f) more than 10,000 members.
The new band applicable to the number of scheme members.
15. [Omitted by SI 2011/1797, reg. 4(7).]
16. [Omitted by SI 2008/720, reg. 3(d).]
17. [Omitted by SI 2011/1797, reg. 4(7).]
18. Scheme chargeable payment
The scheme is treated as having made a scheme chargeable payment under section 185A (income from taxable property) or section 185F (gains from taxable property). The fact that the scheme is to be treated as having made a scheme chargeable payment.
19. Country or territory of establishment
The scheme changes the country or territory in which it is established. The date of the change and the country or territory in which the scheme becomes established
20. Occupational pension scheme
The scheme becomes, or ceases to be, an occupational pension scheme. The fact of the change and the date on which the change takes effect.
20A. Master Trust scheme
The scheme becomes, or ceases to be, a Master Trust scheme within the meaning of section 1 of the Pension Schemes Act 2017. The fact of the change and the date on which the change took effect.
21. Flexible drawdown arrangements
[Omitted by TPA 2014, s. 1 and Sch. 1, para. 35(2)]
22. Annual Allowance
The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(2). The tax year for which the annual allowance was exceeded and the name and national insurance number of the member together with the information specified in regulation 14A(2)(a).
23. Dual annual allowances
The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10). The tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b).

3(2)  Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must–

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