Collection

Pension administrators

Find information and advice about running pension schemes for administrators and trustees.

• From: HM Revenue & Customs
• Published: 16 September 2014
• Last updated: 19 December 2018
  Show all updates

  1. 19 December 2018

     New guidance on contracted-out pension schemes has been added.

  2. 6 March 2018

     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. 16 September 2014

     First published.

Set up a pension scheme

• Register as a pension scheme administrator
  • 6 April 2026
  • Guidance
• Apply to register a pension scheme
  • 9 July 2025
  • Guidance
• Information requirements for pension schemes
  • 15 December 2025
  • Guidance

Report and pay tax to HMRC

• Manage a registered pension scheme
  • 9 May 2024
  • Guidance
• Send pension scheme reports
  • 15 December 2025
  • Guidance
• Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
  • 6 April 2024
  • Guidance
• Pay tax as a pension scheme administrator
  • 27 May 2022
  • Guidance
• Pension schemes and unauthorised payments
  • 16 September 2014
  • Guidance
• Tax on lump sum death benefit payments
  • 6 April 2016
  • Guidance

Manage your scheme members

• Information pension scheme administrators must give to members
  • 16 April 2024
  • Guidance
• Check your pension scheme member's annual allowance
  • 6 April 2026
  • Guidance
• Check a pension scheme member's protected allowance and enhanced protection
  • 19 January 2026
  • Guidance
• Transfer a pension scheme member's savings
  • 18 August 2026
  • Guidance

Use relief at source

• Check a pension scheme member's residency status for relief at source
  • 24 August 2026
  • Guidance
• Reclaim tax relief for pension scheme members with relief at source
  • 21 August 2026
  • Guidance
• Sending a relief at source annual information return
  • 6 April 2020
  • Guidance
• Tell HMRC you’ve claimed too much relief at source for pension scheme members
  • 21 February 2020
  • Guidance

End a pension scheme

• Wind up a pension scheme
  • 19 September 2023
  • Guidance

Contracted-out pension schemes

• How pension scheme administration is affected by the ending of contracting-out
  • 6 April 2016
  • Guidance
• Provide a pension for your scheme member
  • 19 December 2018
  • Guidance
• How to calculate your scheme member’s Guaranteed Minimum Pension
  • 19 December 2018
  • Guidance
• Pension administrators: check a member's GMP
  • 2 June 2017
  • Guidance
• Transfer your scheme member’s contracted-out pension rights
  • 19 December 2018
  • Guidance
• HMRC: pension schemes data file formats
  • 19 January 2015
  • Guidance
• Check scheme details using the Scheme Reconciliation Service
  • 7 September 2018
  • Guidance
• Contracted-out decision making and appeals (CA14F)
  • 13 November 2014
  • Guidance
• Guaranteed Minimum Pension (GMP) conversion and equalisation
  • 23 January 2019
  • Guidance