Use form APSS 109 if you're a pension scheme administrators to tell HMRC that the new pension scheme has succeeded a registered pension scheme which is a 'split' scheme.
Use form APSS 109 if you’re a pension scheme administrators to notify HM Revenue and Customs that the new pension scheme has succeeded a registered pension scheme which is a ‘split’ scheme. For further information refer to the Registered Pension Schemes Manual.
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