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

Find out how to submit your Registered Pension Schemes relief at source annual information return electronically as a flat text file.



This guidance details the required specifications for returns of information.

Published 3 January 2014
Last updated 25 July 2018 + show all updates
  1. An updated version of Registered Pension Schemes electronic flat text file specifications has been added.
  2. The electronic flat text file has been updated.
  3. The Electronic Flat Text File has been updated.
  4. HMRC is constantly reviewing and updating submission methods and contact details, and the most up to date information will be supplied in the notice.
  5. First published.