Find information and advice about running pension schemes for administrators and trustees.
Set up a pension scheme
Report and pay tax to HMRC
Manage your scheme members
Use relief at source
End a pension scheme
Contracted-out pension schemes
- How pension scheme administration is affected by the ending of contracting-out
- Provide a pension for your scheme member
- How to calculate your scheme member’s Guaranteed Minimum Pension
- Pension administrators: check a member's GMP
- Transfer your scheme member’s contracted-out pension rights
- HMRC: pension schemes data file formats
- Check scheme details using the Scheme Reconciliation Service
- Contracted-out decision making and appeals (CA14F)
- Guaranteed Minimum Pension (GMP) conversion and equalisation
Last updated 19 December 2018 + show all updates
New guidance on contracted-out pension schemes has been added.
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.