Business tax – form

Pension schemes: election to contract-out (APSS101)

Use form APSS101 if you're an insurance company to elect your pension scheme for a contracting-out or appropriate scheme certificate.


Election to contract-out (APSS101)

Election to contract-out (APSS101 Notes)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Use form APSS101 if you’re an insurance company to elect for a contracting-out or appropriate Pension Scheme Certificate.

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.