The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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. On 4 June 2018, HMRC launched the first phase of its new Manage and Register Pensions schemes service. In time, this will replace the Pensions Schemes Online service. This service will continue to develop during 2018. For more information, see the Manage and Register Pensions Schemes service newsletter ― June 2018 .
This note also considers scheme deregistration and the associated consequences.
Where reportable events occur in a tax year, the scheme Administrator is required to provide an event report giving details of those events.
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