HM Revenue & Customs

Scheme treated as having made scheme chargeable payment - income from taxable property

These scheme chargeable payments should be reported under reportable event 18 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

For further guidance on scheme chargeable payments - income, see the Registered Pension Schemes Manual at RPSM07109010. The manual can be accessed from the left-hand navigation bar.