HM Revenue & Customs

The scheme has changed the country or territory in which it was established

This change should be reported under reportable event 19 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

You must complete this section if the pension scheme has changed the country or territory of establishment during the reporting year. If, for example, the scheme was established in Germany and it is now established in the United States.