Guidance

Pension schemes Manage and Register Pension Schemes service newsletter - April 2018

Updated 3 May 2018

1. Introduction

In Pension Schemes Newsletter 89 we told you that we’re moving pension scheme registration and administration onto a new digital platform so that we can improve the service for pension scheme administrators.

Our new service is called Manage and Register Pension Schemes and this service will:

• provide a new digital platform for you to manage and register your pension schemes
• provide a digital account for all pension schemes and reporting
• issue all HMRC notifications regarding registration through the new service
• hold details of existing pension schemes, pension scheme administrators and pension practitioners following migration from the existing Pension Schemes Online service

As we explained in earlier newsletters we’ll roll out the end to end service in 2 phases and although we told you this would start in April 2018, we’ll release the first features on the Manage and Register Pension Schemes service from 8 May 2018. This is so that we can fully test the service to make sure this first release works as it should.

During Phase One, beginning from 8 May 2018, we’ll provide access to the Manage and Register Pension Schemes service and introduce IT so that you can use the service to apply to register pension schemes with HMRC. We’ll continue to add to the service during this tax year.

Phase Two starts from April 2019 and we plan to introduce additional features so that you can use the Manage and Register Pension Schemes service for scheme reporting. We’ll also deliver new practitioner registration as part of Phase Two in 2019 to 2020 and you’ll use the service fully to manage and register all pension schemes.

This newsletter provides more information for pension scheme administrators and practitioners about our work on the new service, each phase of IT releases and what this means for scheme administrators and practitioners of registered pension schemes.

2. Phase One first release

From 8 May 2018 the first features will be available on the new service. You’ll be able to submit your application to register a new scheme to HMRC, using the new service. You’ll also be able to register as a pension scheme administrator on the new service.

2.1 Existing scheme administrators

If you’re an existing scheme administrator but aren’t planning to apply to register a new pension scheme, there’s no need for you to use the new service yet because you’ll continue to manage your existing schemes using the Pension Schemes Online service for the time being.

If you want to apply to register a new scheme, you’ll need your existing Government Gateway username and password to log into the new service and we’ll authenticate and validate your existing details. We’ll ask you for more information to successfully complete your new online pension scheme administrator record and you’ll get an online confirmation message that you’ve updated your details successfully, confirming your existing scheme administrator ID. You’ll be able to print this for your records. You’ll then be able to apply to register a pension scheme.

From 6pm on 4 May 2018 you’ll no longer be able to apply to register a pension scheme on the existing Pension Schemes Online service. You’ll have to wait until 8 May 2018 until the Manage and Register Pension Schemes service is available and apply on the new service.

Update on 3 May 2018

The launch of the Manage and Register Pension Schemes has been delayed.

As a result, the Pension Schemes Online service will no longer be shut down between 4 May 2018 and 8 May 2018.

You can find more information about this in Pension Schemes Newsletter 98.

2.2 New scheme administrators

If you’re a new pension scheme administrator you can register as a scheme administrator on the new service. Once you’ve completed all the necessary information and declarations, you’ll receive an online confirmation message confirming your new scheme administrator ID. You’ll be able to print this for your records. You’ll then be able to apply to register a pension scheme. You won’t be able to amend your pension scheme administrator details using the new service straightaway. Instead you should complete form APSS153 and send this to us at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH
United Kingdom.

We’ll tell you when you’ll be able amend your own details on the service in a future newsletter.

If you’re registering as a new scheme administrator to add yourself as an administrator to a scheme registered before 8 May 2018 (so schemes with a PSTR that starts with ‘0’) you should contact Pension Schemes Services. You must not register on the Manage and Register Pension Schemes service. This is because you can use the Pension Schemes Online service for scheme reporting for schemes registered before 8 May 2018.

We’ll set up a record for you on the Pension Schemes Online service and we’ll provide you with details so that you can log on and complete your registration. You’ll then be able to provide the existing scheme administrator with your new scheme administrator ID and they can use this to associate you to an existing pension scheme. You can find guidance on this in the Pension Schemes Online user guide.

Whether you’re an existing or new pension scheme administrator, once you’ve completed your application to register your scheme you’ll receive a submission successful message with a submission reference number. This is an 11 character reference starting with an ‘S’ and followed by 10 digits. You’ll need to quote this reference in all correspondence with HMRC unless you have a Pension Scheme Tax Reference (PSTR).

2.3 Monitoring the progress of your application

Your scheme is not registered at this point but you’ll be able to monitor the progress of your application using the submission reference number to see your scheme’s status - as below.

Status	Meaning
Pending	This means you’ve successfully submitted your application to register a pension scheme and we’re currently reviewing this
Pending Info Required	This means we’ve reviewed your application to register your scheme and have asked you for more information but we haven’t received this yet
Pending Info Received	This means we’ve received the information we asked you for and are reviewing this along with your original application to register your scheme
Rejected	This means we’ve reviewed your application and any additional information that you’ve sent us and have decided not to register the scheme
Open	This means we’ve reviewed your application and any additional information that you sent us and have decided to register your scheme
Rejected Under Appeal	This means that we’ve received an appeal against our decision to reject your scheme and will consider your appeal

We’ll review your application to register the pension scheme and if we decide to register your pension scheme you’ll receive a registration notification confirming the date of registration and the scheme’s PSTR. The PSTR is a 10 character reference starting with a ‘2’.You must keep the registration notification as it’s your confirmation that the scheme is a registered pension scheme.

From 8 May 2018 if we need to issue you with a certificate or notice regarding your application to register a pension scheme, we’ll do this by post until we can issue these online.

3. Retirement annuity contracts (RACs) and deferred annuity contracts (DACs)

If you need to declare yourself as a scheme administrator to report an event for a RAC or DAC, for now you’ll continue to do this on the Pension Schemes Online service. If you’re an existing pension scheme administrator with a scheme administrator ID beginning with an ‘A0’, you can use this to log onto the Pension Schemes Online service and make your declaration in the usual way.

You should contact Pension Schemes Services If you need to declare yourself as the scheme administrator for a RAC or DAC but:

• are a new scheme administrator with a scheme administrator ID beginning with an ‘A2’
• aren’t currently registered with us as a scheme administrator

You must not register on, or use, the Manage and Register Pension Schemes service. This is because you must use the Pension Schemes Online service to declare yourself as a scheme administrator to report an event for a RACs or DACs

We’ll set up a record for you on the Pension Schemes Online service and we’ll provide you with details so that you can log on and complete your registration. You’ll then be able to log on and declare yourself declare yourself as a scheme administrator to report an event for a RAC or DAC. You can find guidance on this the Pension Schemes Online user guide.

4. Authorising a practitioner from 8 May 2018

If you’re a scheme administrator wishing to authorise a practitioner to act for your scheme you may have to do this in a different way depending on when your scheme was registered.

4.1 Authorising a practitioner if your PSTR starts with ‘0’

If you need to authorise a practitioner to act on your behalf and your PSTR starts with a ‘0’ (this will be if you applied to register your scheme on the Pension Schemes Online service), you should follow the existing process to authorise a practitioner. You can find guidance on this in the Pension Schemes Online user guide.

4.2 Authorising a practitioner if your PSTR starts with ‘2’

If you need to authorise a practitioner to act on your behalf and your PSTR starts with a ‘2’ (this will be if you applied to register your scheme on the Manage and Register Pension Schemes service), you can’t use the new service straightaway to authorise a practitioner to the scheme. Instead you must use form APSS150 if you want to authorise or de-authorise a practitioner.

You should send your completed APSS150 to:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH
United Kingdom.

In all cases, to authorise a practitioner you’ll need their 8 digit practitioner ID. If they haven’t registered as a practitioner, they should do so on Pension Schemes Online even if this is after 8 May 2018. You can find further guidance on this in the Pension Schemes Online user guide.

5. Phase One further release(s)

Later in the year we’ll deliver additional Phase One features to the Manage and Register Pension Schemes service, so that you can:

• amend your scheme administrator details
• amend your pension scheme details
• associate/add additional pension scheme administrators to your scheme
• remove yourself as a pension scheme administrator in certain circumstances
• decline an invitation to be associated to a scheme as pension scheme administrator
• remove yourself as a pension scheme administrator from the new service

We’ll also deliver changes to align our registration process with the authorisation process for master trusts.

6. Phase Two

During Phase Two we’re planning to:

• introduce pension scheme reporting on the service
• add pension scheme practitioners so they can use the new service to support pension scheme administrators with their reporting requirements
• issue penalties and assessments for pension schemes through the new service
• migrate existing pension schemes and scheme administrators (who have not already used Manage and Register Pension Schemes) from the current Pension Schemes Online service to the new service

We’ll also start to issue you with notifications, notices and letters through the service.

As with Phase One we’ll deliver Phase Two through different IT releases and from 2019 to 2020 you’ll be able to start to manage some aspects of your pension scheme including some scheme reporting through the Manage and Register Pension Schemes service. We’re aiming to deliver the following features in 2019 to 2020, however as we develop the service the timings we’ve provided may change. We’ll make sure we tell you about any changes to delivery as soon as possible.

Phase Two - first release 2019

Details of existing pension schemes

Before the first release we’re intending to migrate pension schemes on the existing Pension Schemes Online service to the new service so that you can use the new service for all of your schemes from 2019 to 2020 onwards. This will include migration of your scheme administrator details if you’ve not already used the Manage and Register Pension Schemes service.

As we explained in Pension Schemes Newsletter 96, before we move your scheme and administrator details across to the new service we’ll cleanse your data. To make sure that your details are migrated across to the new service we asked you to log onto the Pensions Schemes Online service as soon as possible and check that your scheme administrator details are complete and up to date. You can find information on how to do this in Pension Schemes Newsletter 96.

Pension scheme practitioners

During Phase Two pension scheme practitioners will be able to log in and use the service. You can find more about our plans for pension scheme practitioners in the section Authorising a practitioner

Phase Two – further release(s)

We’ll add additional features to the Manage and Register Pension Schemes service during 2019 to 2020 and this will include all reporting.

Accounting for tax (AFT) return

In Phase Two we’ll add AFT reporting onto the new service, so you’ll be able to log into the service, select a scheme, compile and then file your scheme’s AFT.

We’re working on how this will look for scheme administrators and are exploring the option of creating a digital account to include a breakdown of tax charges due, references against which payments should be made, payments you’ve made and interest (if applicable). We’d also like to include the ability to view penalties that we’ve issued for late filing or late payment on your scheme administrator digital account.

Pension scheme return (PSR)

In 2019 to 2020 we’ll issue you with a notice to file your PSR through the new service; paper notices will no longer be issued. You’ll be able to use the new service to select a scheme and file your PSR and we’ll introduce a ‘save and return’ feature for the PSR within the new service.

If you don’t file your PSR by the due date we’ll issue a penalty notice through the new service and you’ll be able to view this penalty on your own pension scheme administrator digital account.

Assessments and managing appeals

In 2019 to 2020 onwards as well as issuing notices and certificates online, we’ll issue you with any assessment relating to scheme charges through the new service.

We’ll also add to the service so that we can use it to manage your appeals against penalties and charges relating to your pension schemes. You’ll be able to view the status of any penalty or charge on your online statement(s).

Event report

In April 2020 you’ll be able to use the new service to compile and submit an event report at the end of the year, compile in year and submit at the end of the year or compile and submit in year (if you’re winding up your scheme).

For pension schemes with a PSTR starting with a ‘0’ you’ll be able to continue compiling and submitting event reports for earlier years on Pension Schemes Online.

For pension schemes with a PSTR starting with ‘2’ (those registered using the Manage and Register Pension Schemes service) you’ll have to submit event report details manually.

Guidance on this will be published later this year.

Lifetime allowance

We’ll improve the pension scheme administrator lifetime allowance look-up service to give you more detail about your members, the protections they hold and any relevant lifetime allowance enhancement factor.

We’ll develop our systems so that members can apply online for existing lifetime allowance protections as applicable, such as international enhanced protection and members will also be able to view all relevant lifetime allowance protections that they’ve successfully applied for online or by previous correspondence with HMRC.

7. Next steps

7.1 Updating your scheme administrator details

In readiness for migrating your scheme and administrator information across to the new service, we asked you to update your details on the Pension Schemes Online service. Thanks to those of you who‘ve logged on and updated your details.

We’ll soon be writing to administrators who still haven’t updated their details to remind them that they must do so.

We’ll also be contacting pension scheme practitioners if the scheme administrator hasn’t updated their details to ask them to remind the scheme administrator to do so.

7.2 User research

As we continue to develop the Manage and Register Pension Schemes service, we’re still carrying out user research. Following the release on 8 May 2018, we’re keen to talk to pension scheme administrators who use the Manage and Register Pension Schemes service to get your feedback and help us make changes to improve the service.

So if you can help us with this please email us at pensions.businessdelivery@hmrc.gsi.gov.uk and put ‘Manage and Register Pension Schemes – feedback on the new service’ in the subject line of your email. This is your opportunity to let HMRC know what your needs are as users of our new service.

We’re also looking to speak to different pension scheme administrators and pension practitioners as part of our ongoing user research into Phase Two of the Manage and Register Pension Schemes service (scheme reporting). Your feedback will help inform the design and development of Phase Two of the service and will help us to build the best possible service.

If you’re interested in participating in this user research please email pensions.businessdelivery@hmrc.gsi.gov.uk and put ‘Manage and Register Pension Schemes – Phase Two user research’ in the subject line of your email.

7.3 Outstanding AFT charges - update

In Pension Schemes Newsletter 95 we told you that we’d started to look at pension scheme accounting in readiness to migrate pension schemes to the new service.

As part of this work we identified some outstanding AFT charges on the existing service. We’re continuing to work with scheme administrators and have made good progress in matching payments that we’ve received to AFT charge references.

7.4 Decommissioning the Pension Schemes Online service

We’ll decommission the old Pension Schemes Online service once we have delivered everything on the new service and we’re confident that you’re able to:

• successfully manage your pension schemes
• successfully fulfil your reporting requirements
• receive notifications of all your assessments, charges and penalties
• view your charges online
• view lifetime allowance protections for your members online

8. Further help and information

We’ll give you more information and help through our business as usual Pension Schemes Newsletters and we’ll publish further bespoke newsletters about the Manage and Register Pension Schemes service ahead of each IT release.

We’ll also update guidance on GOV.UK and in the Pensions Tax Manual.

If you’ve any questions or concerns about the Manage and Register Pension Schemes service you can email HMRC at pensions.businessdelivery@hmrc.gsi.gov.uk and put ‘Manage and Register Pension Schemes’ in the subject line of your email.

The information and timelines we’ve provided in this newsletter are correct at the time of publication. However as you’ll appreciate we’re still developing the new service so we’ll tell you if there are any changes as soon as possible.