Who received the unauthorised payment or deemed unauthorised payment?

If the unauthorised payment is in respect of either a member or a sponsoring employer but was made to a person other than the member or sponsoring employer then you should select 'someone in respect or the member' or 'someone in respect of the employer' and enter details of the recipient of the payment.

If the unauthorised payment is a benefit in kind which has arisen because an asset has been made available to a person connected to a member then the benefit is chargeable on the member. You should select 'someone in respect of the member'.

If it is a deemed (the scheme is treated as having made) unauthorised payment then you must select the 'member' option and enter the member's details.