HM Revenue & Customs

Scheme changed its rules to entitle any person to require the making of unauthorised payments

This change should be reported under reportable event 11 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

Further guidance on authorised and unauthorised payments can be found in the Registered Pension Schemes Manual at RPSM04100040. You can access this manual from the left-hand navigation bar.