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Introduction

The registered pension scheme administrator must tell HMRC when certain events occur. The event report is used to notify HMRC of these ‘reportable events’ for a tax year, using its Pension Schemes Online facility. This is being migrated to the Managing Pension Schemes, with availability to migrate from 11 April 2022. Information on each pension is required to migrate to the new system. HMRC provides guidance on how to do this migration online.

This note also considers scheme deregistration and the associated consequences.

Event reports

Where reportable events occur in a tax year, the scheme administrator is required to provide an event report giving details of those events.

These are:

1. •

   unauthorised payments ― the scheme makes