Unauthorised payments

Under reportable event 1 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 you must complete this section if:

• any payment was made to, or in respect of, a member or an employer which is not an authorised payment, or
• the payment is defined as an unauthorised payment, or
• the scheme was treated as making an unauthorised payment under Section 185A and 185F Finance Act 2004

Further guidance on authorised and unauthorised payments can be found in the Registered Pension Schemes Manual at RPSM04100040. You can access the manual from the left-hand navigation bar.