When do I need to complete an Event Report

When one of the following events occurs.

Events relating to changes in the scheme or its membership numbers

The scheme has wound up
The pension scheme has become an investment-regulated pension scheme. (See the Registered Pension Schemes Manual (RPSM 12301125)). To access the manual, select the link in the left hand navigation bar.
The pension scheme has ceased to be an investment-regulated pension scheme. (See RPSM 12301125)
The scheme has changed its rules to entitle any person to require the making of unauthorised payments. (See RPSM12301135)
The scheme has changed its rules to allow investments in assets other than contracts or policies of insurance.
The scheme was treated as two or more schemes immediately before 6 April 2006 and has changed its rules.
The scheme has changed its legal structure.
The number of scheme members at the end of the tax year (5 April) falls in a different band from that in which it fell at the end of the previous tax year unless the only reason the membership banding has changed to '0' is because the scheme has wound up.
The scheme has become an Occupational Pension Scheme. (See RPSM 12301220)
The scheme has ceased to be an Occupational Pension Scheme. (See RPSM 12301220)
The scheme has changed the country or territory in which it is established. (See RPSM 12301210)

Events relating to movement of scheme funds

Unauthorised payments have been made.
The scheme is treated as having made a scheme chargeable payment - income from taxable property.
The scheme is treated as having made a scheme chargeable payment - gains from taxable property.
Lump sum death benefit payment which, either alone or when aggregated with other such payments from the scheme, amounts to more than 50% of the Standard Lifetime Allowance applicable when the member died.
Ill-health pension has ceased to be paid because the ill-health condition is no longer met for reporting years 2006-2007 and 2007-2008 only.
Benefit Crystallisation event occurred in relation to a member and the amount crystallised exceeds the Standard Lifetime Allowance or together with other amounts crystallised exceeds the Standard Lifetime Allowance and the member relied on either an enhanced lifetime allowance or enhanced protection to reduce or eliminate liability to the lifetime allowance charge.
Recognised transfers to qualifying recognised overseas scheme that is not a registered pension scheme.
Sums or assets in respect of at least one member of the pension scheme meet Condition A or Condition B in paragraph 11 of Schedule 28 Finance Act 2004 for the first time during the reporting year.
Transfer lump sum death benefits paid for reporting years 2006-2007 and 2007-2008 only. Sums or assets in respect of at least dependant of a deceased member of the pension scheme meets Condition A or Condition B in paragraph 25 of schedule 28 Finance Act 2004 for the first time during the reporting year from reporting year 2008-2009 onwards.
Lump sum payments in respect of a member after the member has died after reaching age 75 that has not been reported as an unauthorised payment and it is not in respect of a life cover lump sum.
If the scheme provided benefits to a member who is under the normal minimum pension age and before the benefits were provided the member was either in the year which they were provided or any of the preceding 6 years
in relation to the sponsoring employer, or an associated employer, a director or a person connected to a director
whether alone or with others, the sponsoring employer, or
a person connected with the sponsoring employer, and the provision of those benefits has not been reported as an unauthorised payment or as a serious ill health lump sum and it is not a winding up lump sum.
If the scheme paid a member a serious ill health lump sum and before the payment was made the member was either in the year which they were provided or any of the preceding 6 years
in relation to the sponsoring employer, or an associated employer, a director or a person connected to a director
whether alone or with others, the sponsoring employer
a person connected with the sponsoring employer.
If any pension commencement lump sums of more than 7.5% but less than 25% of the Standard Lifetime Allowance, but more than 25% of a member's pension rights as paid or a stand alone lump sum which is more than 7.5% of the Standard Lifetime Allowance.
If the scheme made a pension commencement lump sum payment or a stand alone lump sum to a member who relied on an enhanced lifetime allowance or enhanced protection.
If the scheme made a scheme chargeable payment - failure to make a minimum level of payment from an alternatively secured pension fund or a dependant's alternatively secured pension fund in an alternatively secured year from reporting year 2008-2009 onwards.

For further guidance on the Event Report, see the Registered Pension Schemes Manual at RPSM 12301010.