Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
This guidance is for administrators and practitioners who manage pension schemes on the Managing pension schemes service.
Compile, save and submit a return
You can compile and save your Accounting for Tax (AFT) return on the service and return to submit it later. It will stay on the service until you’ve completed the declaration and submitted it.
You must complete all details for a member’s charge before you can save the information for that member. Once you have entered and saved the first set of details for a charge on a return, you’ll be able to view this on the pension scheme record.
Once the quarter has ended, you’ll be able to submit your AFT return.
You must use the Managing pension schemes service to submit any new AFT returns for any quarter beginning on or after 1 April 2020.
If the pension scheme has a pension scheme tax reference beginning with ‘0’, you’ll need to have migrated your pension scheme to the Managing pension schemes service to be able to do this.
Compiling a return
When compiling an AFT return on the Managing pension schemes service, for certain charge types, you can choose to either:
- manually enter the data
- upload a file directly on to the service to populate the return
This function for uploading a file is available for:
- annual allowance charges
- lifetime allowance charges
- overseas transfer charges
For all other charges, you will need to enter the details manually.
The lifetime allowance charge only applies for the tax year ending 5 April 2023 and earlier tax years. From 6 April 2023, it will only apply in relation to the Public Service Pensions Remedy.
Uploading a CSV file
You’ll need to upload files in CSV format. The CSV file templates are available on the service. You’ll need to upload a different file for each charge. There are separate CSV file templates for annual allowance and lifetime allowance charges.
If you’re reporting for a public service pension scheme, you may have additional annual allowance or lifetime allowance charges to pay due to the impact of the public service pensions remedy. You’ll need to use a different CSV file template for these charges.
You should use one CSV file to report all members for a charge type.
If you upload more than one file for the same charge, the original file will be overwritten.
You can manually add more entries for the same charge type after you’ve uploaded a file for a charge. You cannot manually enter members details first and then upload a file. If you do, the manual entries will be overwritten for that charge type.
Amend a return
You can amend the latest version of a compiled or submitted AFT return for a quarter. To do this, you must be the scheme’s administrator or practitioner and no other user should have that return open.
All other users must either have:
- saved, exited and gone back to the scheme summary overview
- had a ‘session time out’ from being inactive for over 15 minutes
If you amend a submitted return, it saves as a new version on the scheme record.
You can still make further changes to a charge on an AFT return that you’ve already submitted. You’ll need to do this manually, on the Managing pension schemes service. You will not be given the option to upload a file.
Once you have submitted your amendments, you’ll be able to see what’s changed from the previous submitted version of that return.
For example, if there are 3 versions of the AFT return you will be able to see the differences between versions 1 and 2, and between versions 2 and 3. You will not be able to directly view the differences between version 1 and version 3.
When an amendment changes the amount due
You can amend details that do not lead to a change in the overall return charge value.
When you submit an amended return and the amount due goes up, the ‘payments and charges’ screen will show a new charge reference for each return you have submitted.
View and search submitted returns
To view any submitted return on your pension scheme’s record, select the quarter and version you want to view.
Search by using a member’s name or National Insurance number to see the information you submitted about them.
Making AFT payments
You should use a charge reference when making a payment so that the payment is properly allocated. You’ll find the charge reference and other financial information in the ‘payments and charges’ screen for your scheme.
If you need to make a payment using your pension scheme tax reference, you must contact us so we can make sure the payment is properly allocated.
Request a refund or reallocation of payments
If you have made an AFT payment for a submitted return, you can ask for a refund or reallocation.
Submit or amend historic returns
If your pension scheme was registered through the Managing pension schemes service, the earliest AFT return you will be able to compile and submit using the service is for the quarter from 1 April 2020.
If you need to file or amend an earlier return for a scheme with a pension scheme tax reference beginning with ‘2’, you should send an email, putting ‘AFT — Managing pension schemes’ in the subject line to: pensions.administration@hmrc.gov.uk.
You must use the Pension schemes online service to:
- submit any new AFT returns for any quarter earlier than 1 April 2020
- amend any AFT returns submitted on that service, for a scheme with a pension scheme tax reference beginning with ‘0’
Find out more in section 6.9 of the pension schemes online user guide.
Public service pensions remedy
As part of the public service pensions remedy, scheme members may ask you to pay a new or additional annual allowance or lifetime allowance tax charge.
For any new AFT returns from 1 April 2023 onwards, you must report this charge on the AFT return for the quarter after you find out about:
- the charge, in the case of annual allowance
- a change in a benefit crystallisation event (BCE), in the case of lifetime allowance
For example, if you received an election on 30 September, you’d need to report any additional annual allowance tax charge on the AFT return for the quarter ending 31 December.
If you want to make changes to an AFT return you’ve already submitted and the changes are not due to the public service pensions remedy, you can amend your return in the normal way.
Last updated 6 April 2024 + show all updates
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Updated to show changes in the application of the lifetime allowance charge when compiling a return from 6 April 2023.
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Information about the impact of the public service pensions remedy has been added.
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You now need to use the Managing Pension Schemes service to submit Accounting for Tax returns.
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Where to find a charge reference on the Managing Pension Scheme service has been updated and requesting for refunds or reallocations will now use the same email address.
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First published.