Form

Tell HMRC when your pension scheme becomes or stops being a Master Trust (APSS578)

Use this form to tell HMRC that your scheme has become or no longer is a Master Trust.

Documents

Tell HMRC your scheme has become or no longer is a Master Trust

Details

Use form APSS578 if you’re a pensions scheme administrator or authorised practitioner to let us know when your scheme:

This form must reach HMRC within 30 days of either event.

If you become a Master Trust you must also apply to The Pensions Regulator for authorisation. If you do not get authorisation from The Pensions Regulator you will not be able to operate as a Master Trust.

If you cease to be a Master Trust you may also need to tell The Pensions Regulator. You can find more information on reporting events on The Pensions Regulator website.

Email HMRC to ask for this form in Welsh (Cymraeg).

Information requirements for pension schemes

HMRC sets requirements on scheme administrators, insurance companies, members and employers to give information.

Published 6 April 2018
Last updated 1 October 2018 + show all updates
  1. Information about becoming a Master Trust has been added.
  2. First published.