Guidance

Countdown bulletin 34 - May 2018

Published 30 May 2018

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This publication is available at https://www.gov.uk/government/publications/countdown-bulletin-34-may-2018/countdown-bulletin-34-may-2018

Automation of scheme cessation files

Countdown bulletin 33 advised that the deadline to resolve scheme cessation files is the end of December 2018.

To help HMRC meet this deadline, we have piloted the Scheme Reconciliation Service (SRS) automated solutions for ceased schemes.

The pilot showed that the SRS automated solutions are fit for purpose and that a high percentage of automation can be achieved.

What this means for Pension Scheme Administrators (PSA) of ceased schemes

If your data is fully loaded onto Shared Workspace HMRC will:

  • identify your ‘under investigation’ queries that are suitable for an SRS automated solution
  • submit them for the next available re-run as previously communicated on the SRS automated solution re-run plan
  • upload your automated responses to your e-room/overview room in the folder named ‘Scheme Cessation New Process - data transfer’
  • consider these queries as cleared
  • clerically work the queries that could not be resolved by the automated solution and return them via your e-room

Do not work ‘under investigation’ queries where HMRC has an automated solution planned in the re-run timetable.

To raise a secondary queries on our automated responses, load a SRS query template to your scheme cessation e-room, then send an alert to mailbox.schemecessation@hmrc.gsi.gov.uk.

If your data has not been fully loaded to Shared Workspace HMRC will:

  • provide a drop of HMRC data via your e-room within 10 days of your request
  • remove it from your e-room if you do not extract it within 4 weeks

After analysing our data if you have queries suitable for a SRS automated run (for example, Was in scheme/Not on NICO) send them on a SRS query template via your scheme cessation Shared Workspace e-room.

You need to follow the SRS automation file submission dates and guidance previously provided for SRS automated queries. Include ‘automation query SC’ in your file name and send an alert to mailbox.schemecessation@hmrc.gsi.gov.uk.

Queries which do not have an automated solution should be sent on a SRS query template via your scheme cessation Shared Workspace e-room and should include ‘clerical SC’ in your file name. Do not send the usual ‘Query to NICO’.

Merchant Navy Scheme and Contracted-out Mixed Benefit schemes are being reviewed to test the feasibility of using the SRS automated solutions for these schemes. HMRC will provide more information on this when available.

New automated solution - change of responsible paying authority/buy out

HMRC is developing a new automated solution for ‘Not in scheme’ and ‘Was in scheme’ change of responsible paying authority/buy out. We expect to develop this solution by the end of August 2018.

Not in scheme change of responsible paying authority/buy out

This is for members that have been output on the SRS data, where:

  • you agree the period HMRC have output
  • and a change of responsible paying authority/buy out is required to move the liability from your scheme

Include ‘CRPA NIS automation’ in the file name when uploading your queries to Shared Workspace.

Was in scheme change of responsible paying authority/buy out

This is for members that are missing from your SRS data and you have liability or have accepted a change of responsible paying authority/buy out into your scheme.

HMRC appreciate that you may not always have the exact dates of service that we hold so we will include a tolerance of + or – 1 full tax year when identifying the appropriate HMRC period to be transferred to you.

Once HMRC has identified the period we will record the change of responsible paying authority/buy out into your scheme for the period shown on our records.

The mandatory fields for the query template for this solution are:

  • NINO
  • SCON
  • surname (HMRC)
  • initials (where available)
  • HMRC start date
  • HMRC end date
  • exporting SCON (column AS on template)
  • importing SCON (column AT on template)

Include ‘CRPA WIS automation’ in the file name when uploading the queries to Shared Workspace.

Not in scheme Contributions Equivalent Premium

A number of PSAs have now taken advantage of the ‘Not in scheme (NIS) Contributions Equivalent Premium (CEP)’ automated solution.

HMRC has noticed that some PSAs have submitted queries that are not suitable for the solution.

The NIS CEP automated solution is for queries where:

  • HMRC has output liability in your scheme
  • you agree the period provided
  • you require the full period to be amended to a CEP

The solution does not review the scheme start and end date columns. If you have a query about the period please submit these queries through the start date end date automated solution.

The mandatory fields for the query template for NIS CEP are:

  • NINO
  • SCON
  • surname (HMRC)
  • initials (where available)
  • HMRC start date
  • HMRC end date

Automation file submissions

HMRC has noticed an increase in the number of errors on the query files submitted for our SRS automated solutions. We have been correcting these errors but may need to reject these files in future.

To prevent your files being rejected, please avoid the common errors below.

Extra data columns

Files are being submitted with extra columns of data. For example, a surname may be included twice, once in the correct column but also in an additional column.

First and second Initials

The first and second initials need to be in the correct format and in the correct column. The first initial and second initial columns should include the first letter of the individual’s first and middle name.

Do not include additional initials if an individual has more than one middle name.

Hidden rows and columns

Files are being submitted with hidden rows and/or columns which include additional data. Make sure no rows and/or columns are hidden and that only queries being submitted for automated responses are included in your spreadsheet.

Locked cells

Do not submit files with locked cells.

Date formatting

Data in a date column (for example, HMRC start date, HMRC end date, scheme start date, scheme end date) needs to be in the correct format: DD/MM/YYYY, for example, 1 August 2010 should be 01/08/2010.

Do not change the format of cells from date cells to general cells. This is causing dates to occur as a random series of numbers.

State Scheme Premium payments

Countdown bulletin 24 and Countdown bulletin 28, told you how to submit a breakdown of the payments you submitted by cheque or the Bacs (Bankers Automated Clearing System).

The maximum number of members you can submit on each breakdown is 9,999 and the maximum payment is £9,999,999.

HMRC: pension schemes reconciliation services has more information.

Earlier editions of the National Insurance Services to Pension industry: countdown bulletins are also available.

Contact details

For general queries about contracted-out pensions please contact the helpline on telephone: 0300 200 3507.

Continue to deal with your usual contracted-out pensions contact for your day to day enquiries.

General queries about SRS should be sent to the Customer Relationship Team by email to: CRM.schemereconciliationservice@hmrc.gsi.gov.uk.

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