# The Retirement Benefits Schemes (Information Powers) Regulations 1995, Regulation 10: Reporting of chargeable events


(1) A person who is a prescribed person within regulation 3(a) or (b) in relation to a retirement benefits scheme which is—
(a) an approved scheme, or
(b) a relevant statutory scheme established under a public general Act,
shall furnish to the Board, at the time prescribed by paragraph (2) below, such information (including copies of any relevant books, documents or other records) relating to an event specified in paragraph (3) below as is specified on the relevant form supplied by the Board.
(2) The time prescribed is any time not later than 30 days after the end of the year of assessment in which the event in question occurs.
(3) The events specified in this paragraph are—
(a) any repayment under the scheme to which section 598 of the Taxes Act applies (repayment of employee’s contributions);
(b) any commutation of an employee’s pension under the scheme to which section 599 of the Taxes Act applies;
(c) any payment under the scheme to which section 599A of the Taxes Act applies (payment to or for the benefit of an employee or his personal representatives out of surplus funds);
(d) any payment to an employer to which section 601 of the Taxes Act applies (charge to tax on payments to employer out of funds of an exempt approved scheme).

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Source: https://www.legislation.gov.uk/uksi/1995/3103/regulation/10 (the official version)
Page: https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.