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.

• From: HM Revenue & Customs
• Published: 6 April 2018
• Last updated: 1 October 2018 — See all updates

This publication was withdrawn on 19 September 2023

The APSS578 form has been withdrawn. Tell HMRC if your scheme has become or is no longer a Master Trust by submitting an event report using the managing pension schemes service.

Documents

APSS578 form withdrawn

HTML

Details

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

• has become a Master Trust
• is no longer a Master Trust

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).

Related forms and guidance

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. 1 October 2018

   Information about becoming a Master Trust has been added.

2. 6 April 2018

   First published.