HM Revenue & Customs

Payment to a member of a serious ill-health lump sum...

These payments need to be reported under reportable event 4 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567 event.

For further guidance on serious ill-health lump sums refer to the Registered Pension Schemes Manual at RPSM09104600. The manual can be accessed from the left-hand navigation bar.