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Glossary PTM000001
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Reportable event 18 from 2011-12 onwards: Scheme chargeable payment
Reportable event 21 2012-13 to 2014-15: Flexible drawdown arrangements
Reportable event 22 from 2014-15: Annual Allowance
Reportable event 23 from 2015-16: Dual annual allowances

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Regulation 3 »Ê¹ÚÌåÓýapp Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Reportable event 18 from 2011-12 onwards: Scheme chargeable payment

This event occurs where the registered pension scheme is treated as having made a scheme chargeable payment under sections 185A or 185F Finance Act 2004 (income and gains from taxable property - see PTM125300 and PTM125400).

All that needs to be reported is the fact that the scheme is to be treated as having made a scheme chargeable payment.

Guidance on reportable event 18 for 2008-09 to 2010-11 can be found in the archived version of Registered Pension Schemes Manual held on the website.

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Reportable event 21 2012-13 to 2014-15: Flexible drawdown arrangements

This event was reportable on the Event Report for tax years 2012-13 to 2014-15 only. It occurredÌýwhere drawdown pension or dependantsâ€� drawdown pension was paid to a member or a dependant who hadÌýa flexible drawdown arrangement during the tax year.

»Ê¹ÚÌåÓýapp information that neededÌýto be given for this event was:

• the name and National Insurance number of the member or dependant (see PTM161200 if the scheme administrator doesn’t have this)
• the total amount of drawdown pension (or dependantsâ€� drawdown pension) paid under the arrangement to the member (or dependant) during the reporting year
• the country or territory where the member or dependant’s sole or main address was situated on either:
  • the date the flexible drawdown declaration was made for the arrangement or
  • if later, the date the first payment of drawdown pension was made to the member or dependant from the arrangement in the reporting year.

For tax year 2011-12, the same information should have been provided to HMRC as a written report;Ìýform APSS315 being used for this purpose.

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Reportable event 22 from 2014-15: Annual Allowance

This event is reportable on the Event Report for the 2014-15 tax year onwards for pension input periods ending in 2013-14 and subsequent tax years. It occurs when the scheme administrator is required to give a standard pension savings statement to a scheme member automatically - see PTM167100.

No report is required if the member has requested a pension saving statement because the scheme administrator was not required to send one to them automatically.

»Ê¹ÚÌåÓýapp information that must be provided on the Event Report for reportable event 22 is:

• the tax year for which the annual allowance was exceeded
• the name and National Insurance number of the member (see PTM161200 if the scheme administrator doesn’t have this)
• the total of the pension input amounts for the member for all their arrangements under the scheme for the relevant tax year.

»Ê¹ÚÌåÓýapp Event Report must be made for the tax year in which the pension savings statement is actually given to the member. »Ê¹ÚÌåÓýapp Event Report is, therefore, likely to be for a later tax year than the tax year for which the pension savings statement relates.

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Reportable event 23 from 2015-16: Dual annual allowances

This event is reportable on the Event Report for the 2015-16 tax year onwards in respect of pension input periods ending in 2015-16 and subsequent tax years. It occurs when the scheme administrator is required to give a money purchase pension savings statement to a scheme member automatically - see PTM167100.

No report is required if the member has requested a pension saving statement because the scheme administrator was not required to send one to them automatically.

»Ê¹ÚÌåÓýapp information that must be provided on the Event Report for reportable event 23 is:

• the tax year for which the pension savings statement was issued
• the name and National Insurance number of the member (see PTM161200 if the scheme administrator doesn’t have this)
• the total of the member’s pension input amounts under the scheme for the relevant tax year for all:
  • their money purchase arrangementsÌý
  • their hybrid arrangements where the highest possible pension input amount is the other money purchase input amount or cash balance input amount
• the total of the member’s pension input amounts under the scheme for the relevant tax year for all:
  • their defined benefits arrangements
  • theirÌýhybrid arrangements that were made before 14 October 2014 (and did not become a hybrid arrangement on or after that date) where the highest possible pension input amount is the defined benefits input amount.

PTM053500 explains how the pension input amount is found for a hybrid arrangement by taking the highest input amount for the possible benefit options. If under the hybrid arrangement for the relevant tax year:

• one of the benefit options is defined benefits
• the defined benefit pension input amount is equal to either the pension input amount for a cash balance or other money purchase benefit (whichever is the highest)

the pension input amount under the hybrid arrangement for the relevant tax year is treated as a money purchase input amount.

»Ê¹ÚÌåÓýapp Event Report must be made for the tax year in which the pension savings statement is actually given to the member. »Ê¹ÚÌåÓýapp Event Report is, therefore, likely to be for a later tax year than the tax year for which the pension savings statement relates.