HMRC has produced a note confirming that where scheme administrators act in accordance with draft authorised payment regulations issued in May 2008 neither they nor members will be subject to HMRC sanctions for failing to operate in accordance with the existing legislation. Changes proposed by the draft regulations include relaxations in relation to trivial payments, payments made in error and payments made after death. No Event Report need be submitted in relation to a payment which would be authorised if the draft regulations were in force. If the final regulations, when laid, are different from the current draft (and a payment which was thought at the time would be authorised but is subsequently found to be unauthorised because of a change from the draft) no sanction will apply but an amended Event Report must be submitted and any taxes must be paid.