Collection

Pension administrators

Guidance and advice for pension scheme administrators and trustees.

Set up a pension scheme

  1. Register as a pension scheme administrator
  2. Apply to register a pension scheme
  3. Information requirements for pension schemes

Report and pay tax to HMRC

  1. Manage a registered pension scheme
  2. Send pension scheme reports
  3. Pension scheme administrators: how to pay tax
  4. Pension schemes and unauthorised payments
  5. Tax on lump sum death benefit payments

Manage your scheme members

Use relief at source

End a pension scheme

  1. Wind up a pension scheme

Contracted-out pension schemes

Published 16 September 2014
Last updated 19 December 2018 + show all updates
  1. New guidance on contracted-out pension schemes has been added.
  2. Added 'Tell HMRC you've claimed too much relief at source for your pensions scheme members' and 'Check a pension scheme member's residency status for relief at source' to collection page.
  3. First published.