Guidance

How to complete your annual return of information for pension schemes operating relief at source

Published 29 March 2019

1. Introduction

This document describes the standard format in which pension scheme administrators should submit their annual return of information if they’re submitting an electronic flat text file to HMRC from April 2019.

Regulation 15A of The Registered Pension Schemes (Relief at Source) Regulations 2005 (Statutory Instrument 2005 No 3448) requires scheme administrators to submit an annual return of information.

2. Reporting

2.1 Reporting requirements

Scheme administrators must give HMRC details of each member who paid a net contribution to the scheme during the tax year that the annual return relates.

The annual return and declaration should reach HMRC by 5 July after the end of the tax year to which it relates.

2.2 Submission of returns and declarations

You must submit your annual return electronically using Secured Data Exchange Service (SDES).

The declaration will form part of your return but you’ll be unable to submit this declaration through SDES with the rest of your return. Instead you should fill this in onscreen and send this to us. You can email this to reliefatsource.administration@hmrc.gov.uk and put ‘Annual return of information – declaration’ in the subject line of your email.

Keep a copy of the annual return and declaration you submit in case your return needs to be amended or we need to ask you about the data you have submitted.

2.3 Naming convention

You can submit files using ASCII or UTF8 text files.

You should use the following format when naming your return, with sub-return references running from 21 onwards:

HMRC Ref_Sub reference_Batch number_Total number of batches_Tax Year

Example: P0000_21_001_001_2020

If you are submitting two or more sub-returns you should use this format:

• P0000_21_001_001_2020
• P0000_22_001_001_2020

If you are submitting two or more batches you should use this format:

• P0000_21_001_002_2020
• P0000_21_002_002_2020

Make sure you name all your annual returns correctly.

Each file needs its own name so we can identify it. Do not zip files together or in groups.

Without the correct information, HMRC will not be able to process the data and your return will be queried or rejected.

2.4 Incomplete or missing data

If you realise that you have left some information out of your annual return, email cni.enquiries@hmrc.gov.uk quoting your reference and sub number, and give details of the missing information and the tax year to which it relates.

You should not resubmit the complete return containing the missing items as this could result in some data being captured twice. If we need you to supply any additional information, we’ll contact you and explain your next steps.

2.5 Help on completion of returns and declarations

If you need any help with the information you’re required to submit on your annual return or declaration, or have any difficulties in complying, contact HMRC Pension Schemes Services Monday to Friday 9am to 5pm on Telephone: 0300 123 1079.

If you need any help or advice in connection with the submission of the annual return, email: tpi.a@hmrc.gov.uk or Telephone: 03000 582413.

If any of the sub numbers are no longer required or additional sub numbers are needed email: cni.enquiries@hmrc.gov.uk.

If you want to update the contact details we hold for you, email: pensions.businessdelivery@hmrc.gov.uk and put ‘Relief at Source’ in the subject line.

3. Return format

3.1 Sub-returns

Each return will consist of one or more sub-returns. Sub-returns are required because scheme administrators may need to supply the return from different systems or by excel spreadsheet as well as Flat Text File.

3.2 Batches

Each sub-return will consist of one or more batches. Batches are required because there’s a limit of 1GB of data, which can be read and processed at a time.

If a sub-return exceeds 1GB, the scheme administrator must divide the sub-return into the appropriate number of batches.

3.3 Record types

Each batch must contain type 1, 2 and 3 data.

Type 1 record identifies the scheme administrator making the return and defines the format of the type 2 records. The type 1 record is also the batch management which defines the parameters for the batch.

Type 2 records identify the personal and financial details for each member within the batch, during the tax year relating to the return, where a net contribution was paid to the scheme.

You should start each type 2 record on your return with a number 2 and follow the character length format for each field as set out in the type 2 record structure table.

Type 3 record gives control information for the whole batch. A single type 3 record must follow the last type 2 record in each batch.

The type 3 record contains a count of the number of members reported in each batch that is a count of type 2 records.

3.4 Use of multibytes (foreign characters)

With the increasing globalisation of business, financial institutions may need to include characters other than upper and lower case a to z in their databases and these may appear in their annual return.

In UTF8 accented characters (such as é) and umlauted characters (such as ü) are stored as multiple bytes of data, but they are multibyte characters, which should be counted as a single character for the purpose of creating your return.

Our systems will accept data encoded in either ASCII or UTF8 (Multibyte) format. Counting characters instead of bytes applies to all types of encoding.

If you use UTF8 when compiling your return, you must count multibyte characters as a single character to avoid your return failing processing and you having to resubmit your return.

You can find more guidance in Appendix B.

3.5 Structured format

You’ll need to submit the data on your annual return of information in a structured format following the structure below.

Mandatory fields – must be completed.

Conditional fields – must be completed where the conditions stated are met.

Type 1 record structure

Date item name	Format	Type	Notes
Record Type (enter 1)	CHAR 1	M	Value ‘1’
Return type (enter RPS RAS followed by 3 spaces)	CHAR 10	M	Value ‘RPS RAS’ Left justify pad with spaces
Pension Scheme Administrator Reference (format = PNNNN/NN N stands for numeric field)	CHAR 8	M	The final 2 characters are the number of the sub return that this return relates to. Email tpi.c@hmrc.gov.uk if you’re unsure of your reference.
Pension Scheme or Administrator Name	CHAR 50	M	This is the name of the scheme. If the return relates to more than one scheme, insert the name of the scheme administrator. Left justify pad with spaces.
Tax Year (format = CCYY)	CHAR 4	M	This is the year in which the period of the return ends. For example year ending 5 April 2020 would be 2020.
Batch number (format = NN)	CHAR 2	M	Batch number within the sub-return. Starting with 01. Right justify pad with zeros.
Total number of batches (format =NN)	CHAR 2	M	Total number of batches for the sub-return. Right justify pad with zeros.
Member’s Title (enter 10)	CHAR 2	M	Value ‘10’ This is the number of characters always used to supply a member’s title.
Member’s Forename(s) (enter 50)	CHAR 2	M	Value ‘50’ This is the number of characters always used to supply the member’s forename(s).
Member’s Surname (enter 050)	CHAR 3	M	Value ‘50’ This is the number of characters always used to supply the member’s Surname. Right justify pad with zeros.
Member’s Address line length (enter 40)	CHAR 2	M	Value ‘40’ This is the number of characters always used in each address line when supplying the member’s address.
Member’s Address line count (enter 05)	CHAR 2	M	Value ‘5’ This is the number of address lines always used for the member’s address. Right justify pad with zeros.
Member postcode supplied (enter Y - You must supply an 8 character postcode field in every type 2 record).	CHAR 1	M	Value ‘Y’ UK postcodes must be completed in this field, separate from the address fields.

Type 2 record structure - for each individual member

Data item name	Format	Type	Notes
Record type (enter 2)	CHAR 1	M	Value ‘2’
Pension Scheme Tax Reference (PSTR) (format = NNNNNNNNRA)	CHAR 10	M	The reference is issued by HMRC upon registration of a pension scheme. This will always be 10 characters, 8 numeric digits followed by ‘R’ and another alpha character.
Member’s Title	CHAR 10	M	Enter the member’s title (for example, Mr, Mrs, Doctor). Left justify pad with spaces.
Member’s Forename(s)	CHAR 50	M	Enter the member’s forename(s) and, or initial(s). Provide full names where possible. If only supplying a members initials insert spaces between each initial. Left justify pad with spaces.
Member’s Surname	CHAR 50	M	Enter the member’s surname. Left justify pad with spaces.
Member’s National Insurance number (format = QQ123456A, do not use temporary National Insurance numbers that begin with TN)	CHAR 9	C	The National Insurance number of the member must be supplied if known. Left justify pad with spaces. See Appendix A for more guidance.
Reason for no NINO	CHAR 100	C	Enter the reason for no NINO. Left justify pad with spaces.
Member’s address lines 1 and 2 (format = 40 characters in each line)	CHAR 40	M	Enter the permanent residential address of the member. Left justify with spaces.
Member’s address lines 3, 4 and 5 (format = 40 characters in each line)	CHAR 40	C	Continue to enter the permanent residential address of the member if required. If any of these address lines are not required you must space fill. Left justify pad with spaces.
Member’s Postcode (You must supply an 8 character postcode field in every type 2 record).	CHAR 8	C	UK postcodes must be completed in this field, separate from the address fields. Left justify pad with spaces if the postcode is less than 8 characters. If there is no postcode to enter you must space fill.
Member’s Date of Birth (format = DDMMCCYY)	CHAR 8	M	Enter the member’s date of birth as a numeric string in the European date format.
Member’s Gender (enter M, F, U or N)	CHAR 1	M	Enter the member’s gender: Male = M Female = F Unknown = U Not Disclosed = N
Member’s Status	CHAR 1	M	Enter the member’s employment status. Enter a value of 1 – 9. See Appendix A for more guidance.
Rate of relief	CHAR 1	M	Enter the residency status used for the member during the tax year: Scottish = S Welsh = C rUK = Null (Space/blank)
Individual Contribution	CHAR 6	M	Enter the total amount of individual contribution, rounded to the nearest pound. Right justify pad with zeros. See Appendix A for more guidance.
Life Assurance Premium Contribution	CHAR 6	M	Enter the total amount of life assurance premium contribution, rounded to the nearest pound. Right justify pad with zeros.
Total amount of transfer payment received	CHAR 8	M	Enter the total amount of transfer payment received, rounded to the nearest pound. Right justify pad with zeros.
Value of member’s fund	CHAR 8	M	Enter the total value of monies, assets and investments held for the member on a particular date, rounded to the nearest pound. Right justify pad with zeros. See Appendix A for more guidance.
Date of fund valuation (format is DDMMCCYY)	CHAR 8	M	Insert the date of fund valuation which must be within a 12 month period commencing 6 July of the reported tax year, for example, when reporting for the tax year 2019 to 2020 the date must fall between 6 July 2019 and 5 July 2020. Enter the date as a numeric string in the European date format.

Type 3 record structure

Data item name	Format	Type	Notes
Record type (enter 3)	CHAR 1	M	Value ‘3’
RPS count (format = NNNNNNNNNNN)	CHAR 11	M	This is a count of the number of members reported in the batch (such as, a count of the type 2 records). Right justify pad with zeros.

4. Appendix A: Guidance on completion

4.1 Member’s National Insurance number

This is not required if the member:

• is aged under 16
• is a citizen of a country outside the UK who is not resident in the UK
• has given the scheme administrator a statement that he or she does not have a National Insurance number - details of the statement must be provided in the ‘Reason for no NINO’ field

Where the individual does have a National Insurance number, the scheme administrator should report it in the format QQ123456A. Do not use temporary National Insurance numbers beginning with TN.

4.2 Member’s status

This will be the employment status of the member at the time the arrangements were entered into or at 6 April 2001 whichever is the later. There is no need for a scheme administrator to track status. The scheme administrator should enter a value of 1 to 9 as below.

1. Employed - A person chargeable to tax under chapter 2 of part 2 of ITEPA 2003 for the year of assessment concerned in respect of employment income as defined in section 7 of that act from an office or employment held by that person.

2. A person chargeable to tax under part 9 of ITEPA 2003 for the year of assessment concerned in respect of a pension.

3. Self Employed - A person chargeable to tax under chapter 2 part 2 of ITTOIA 2005 for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by that person.

4. A child under the age of 16 years.

5. Caring for one or more children under the age of 16 years.

6. Caring for a person aged 16 years or over.

7. In full time education.

8. Unemployed.

9. Other status.

4.3 Individual contributions

If the amount of individual contributions is in excess of £1 million enter the amount as 999999 and provide details separately, by email to: Pensions.businessdelivery@hmrc.gov.uk and put ‘Relief at Source’ in the subject line.

4.4 Value of member’s fund

Enter ‘0’ in the following cases:

• where a member’s fund is transferred out, or has vested, before the valuation date determined by the scheme, and contributions have been received in the tax year of return - however if no contributions have been received in the tax year of report the arrangement can be omitted from the report
• where the member has an old style (before 6 April 2001)term assurance contract only, and no contributions have been or are being paid to secure pension benefits, there will be no fund value
• where a transfer payment is received solely for the purpose of an immediate annuity purchase, then the transfer payment should be shown in the report - there is no need for a scheme to also enter that amount in the ‘Value of member’s fund’

5. Appendix B: Acceptable and unacceptable character sets

Only use the following characters when submitting a return.

Description	Format
Upper case alphabet	A to Z
Lower case alphabet	a to z
Numbers	0 to 9
Oblique	/
Hyphen	-
Ampersand	&
Full Stop	.
Apostrophe	’
Comma	,
Left Hand Parenthesis	(
Right Hand Parenthesis	)
Space

Numeric data must be expressed as digits and as printable characters. For example, number 12 should be expressed as character 1 and character 2.

It is vital that the following characters are not used when submitting a return.

Description	Format
Asterisk	*
Semi-Colon	;
Vertical bar	|
Speech quotations	”