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Introduction

The registered pension scheme administrator must tell HMRC when certain events occur. This is achieved via HMRC’s Managing pension schemes service. From April 2025, return for the tax year 2024 to 2025 need to be submitted via the Managing pension schemes service. Pension schemes which have been using the legacy Pension schemes online service will need to migrate to the new system. See Pensions Schemes Newsletter 163 ― October 2024.

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