Introduction

The pension scheme administrator must tell HMRC when certain events occur via the Managing pension schemes service. See ‘Event reports’ below.

The administrator must submit the pension scheme return for 2024/25 onwards through the Managing pension schemes service. Pension schemes which have been using the legacy Pension schemes online service must migrate to the new system. For more details, see the GOV.UK website.

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 or is treated as making an unauthorised member payment or an unauthorised employer payment

2. •

   until 5 April 2023 ― payments exceeding 50% of the standard lifetime allowance ― until 5 April 2023, reporting is required where the scheme makes a lump sum death benefit payment