Jurisdiction(s):
United Kingdom
Related legal acts
Key definition
Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

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HMRC notification letter template: International Movement of Capital report by nominated reporting body under Finance Act 2009, Schedule 17 (UK)—share/debenture issues or transfers, partnership control changes over £100m

Published by a LexisNexis Tax expert
Precedents
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[ Letterhead ]

[ Addressed to Reporting body’s customer compliance Manager (CCM) or, if none, the office to which the reporting body’s corporation tax returns are made ]

[ Date ]

[ Name of Company that is the reporting body [and its tax Reference number ]

Report under the international movement of capital rules in Schedule 17 to the Finance Act 2009

This correspondence constitutes the report that must be provided by [ name of the reporting body ] in relation to the [ event OR transaction OR series of events OR series of transactions ] outlined below (the Report).

[ The [ name of the reporting body ] is appointed as the nominated reporting body for the following companies: [ insert the names of the other UK corporate parents who have entered into nomination arrangements appointing the company issuing this letter as their nominated reporting body ]. ]

1 Parties involved in the [ event [ s ] OR transaction [ s ] ]

1.1 Foreign subsidiar [ y OR ies ]

1.1.1 [ Name of foreign subsidiary ] (the [First] Foreign Sub) is incorporated in [ name of the foreign jurisdiction in which it is incorporated ]...

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Web page updated on 22/05/2026

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