The scheme provided benefits to a member who is under normal minimum pension age...

These payments should be reported under reportable event 3 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

Sponsoring employer is the employer who established the scheme or has taken over from an employer who established the scheme.

If the benefits taken early have been reported as an unauthorised payment or serious ill-health lump sum you do not need to report them again here. You also do not need to report here winding up lump sums.

Further guidance on authorised and unauthorised payments can be found in the Registered Pension Schemes Manual at RPSM04100040.

For an explanation of what a serious ill-health lump sum is, see page RPSM09104610 of the Registered Pension Schemes Manual.

For an explanation of what a winding-up lump sum is see page RPSM09105110 of the Registered Pension Schemes Manual. You can access this manual from the link in the left-hand navigation bar.