Guidance and regulation

How to manage a registered pension scheme if you're a scheme administrator.

• From: HM Revenue & Customs
• Updated: 9 May 2024

How you can use relief at source to claim tax relief back on pension scheme contributions.

• From: HM Revenue & Customs
• Updated: 19 April 2023

You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.

• From: HM Revenue & Customs
• Updated: 16 April 2024

How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.

• From: HM Revenue & Customs
• Updated: 11 April 2022

Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to deal with lump sum death benefit payments and what tax to deduct.

• From: HM Revenue & Customs
• Updated: 6 April 2016

What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out how to become a pension scheme administrator if you're an individual, partnership or business.

• From: HM Revenue & Customs
• Updated: 11 April 2022

If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.

• From: HM Revenue & Customs
• Updated: 16 August 2021

A step by step guide to using the online service for pension scheme administrators and practitioners.

• From: HM Revenue & Customs
• Updated: 13 December 2023

Moving an individual's pension fund from one scheme to another and guarding against pension liberation.

• From: HM Revenue & Customs
• Updated: 6 April 2024

If you are a member, or are the beneficiary of a deceased member of a public service pension scheme, check if you are affected by the public service pensions remedy (McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

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.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 March 2023

Submit an Event Report to HMRC to declare that a scheme has ceased to exist.

• From: HM Revenue & Customs
• Updated: 19 September 2023

How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.

• From: HM Revenue & Customs
• Updated: 6 April 2020

How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.

• From: HM Revenue & Customs
• Updated: 5 October 2023

What you need to do if your member puts more than their annual allowance into their pension.

• From: HM Revenue & Customs
• Updated: 6 April 2024