Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
The Scheme Reconciliation Service (SRS) helps pension scheme administrators reconcile their membership and GMP data against the records held by HMRC.
SRS provides a list of contracted-out periods and GMP data for members of defined benefit schemes who have left contracted-out employment, including:
- early leavers (Type 1)
- pensioners (Type 2)
- widows (Type 3)
- widowers (Type 4)
- surviving civil partners (Type 4)
- incomplete (Type 5)
You cannot use this service for schemes with ongoing work within the scheme cessation area.
How to use SRS
You must have registered to use the SRS before 5 April 2016.
Late registrations will be considered on a case by case basis and should be sent to the Customer Relations Manager at email: CRM.email@example.com.
How to get your SRS data
HMRC uses Shared Workspace to provide your SRS data.
When you’ve registered to receive SRS output HMRC will place the SRS output in your current SRS e-room.
View an example of an SRS data output file.
Closure scan output
The closure scan was a one off exercise.
The closure scan output shows type 6 and type 7 as member types. These types are active members.
If you request a second cut of SRS data your active members will be recategorised and output as types 1 to 5.
Type 6 output
HMRC has closed the open membership entry using the scheme contracted-out number (SCON) provided on the full payment submission (FPS). The type 6 output will show:
- member type
- National Insurance number
- start/end date
- total GMP
- post 88 GMP
- revaluation rate
- terminating employer’s contracting-out number (ECON)
Type 7 output
HMRC have the SCON recorded but have been unable to close the open membership entry. The type 7 output will show:
- member type
- National Insurance number
Type 7 outputs should be used to reconcile membership of your scheme by raising a ‘Not in scheme’ or ‘Was in scheme’ query.
Not in scheme query
Raise a ‘Not in scheme’ query if you disagree with HMRC records because the:
- type 7 member is not in your scheme
- the employer was not authorised to deduct contracted-out contributions using your SCON
If you do not send a ‘Not in scheme’ query HMRC will use the SCON provided by the employer on the FPS to close the membership in your scheme.
Was in scheme query
If the type 7 member is in your scheme you should raise a ‘Was In scheme’ query with HMRC so that we will use the SCON you provide to close the membership in your scheme.
Understanding your data
Membership categories are determined by the member’s status at the point the data is produced. Members are defined as:
- early leavers, if under State Pension age
- pensioners, if over State Pension age
Information is provided for deceased members who have a surviving spouse or civil partner when the data is produced. The data only shows the member’s details and not that of the spouse or surviving civil partner.
This category contains information where HMRC identifies the individual as being a member of the scheme but is unable to give details of the member’s contracted-out period or GMP amount.
Contracted-out employment periods
These include any transfers into scheme membership.
The GMP amount for:
- early leavers is the amount for when the member left the scheme
- pensioners is the amount for when the member reaches State Pension age
The GMP amount for widows, widowers and surviving civil partners is the amount at the member’s death, unless the member was over State Pension age at the date of death. In which case any post 1988 GMP will be half the GMP at Sate Pension age.
The revaluation rate is for periods of contracted-out employment which include transfers. The revaluation rate provided is shown as the revaluation rate against the final contracted-out period.
The revaluation rate for pensioner members who worked up to their final relevant year is section 148 (S148).
How to raise reconciliation queries
You must submit your reconciliation query using the HMRC query template and guidance in your SRS e-Room in Shared Workspace.
Once your query is received HMRC will:
- acknowledge receipt
- provide you with the expected HMRC timescale to reply
Due to high volumes of queries HMRC will not be able to respond to your query immediately. We will aim to respond within 3 months from when work is started on your query.
HMRC will offer support until December 2018 for:
- queries generated from SRS
- scheme cessation queries
- reconciling active members following active member lists being issued to schemes
There is limited HMRC support for the GMP Checker until April 2046.
Key events and dates
|Final date to request SRS re-runs||30 June 2018|
|SRS scan re-runs issued||July 2018|
|Final date to submit SRS queries||31 October 2018|
|Final SRS queries answered by HMRC||Early 2019|
|Final SRS membership scan issued to schemes||March 2019|
More information on the ending of contracting-out is available in the:
- National Insurance services to pensions Industry countdown bulletins
- forms, manuals, leaflets and contracted-out National Insurance tables for Contracted out pension schemes
- National Insurance Services to Pensions Industry online order form
To use any of the services HMRC offer or if you want more information contact the Pension schemes Helpline.