Guidance

Check scheme details using the Scheme Reconciliation Service

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.schemereconciliationservice@hmrc.gsi.gov.uk.

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:

  • SCON
  • member type
  • National Insurance number
  • surname
  • initials
  • 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:

  • SCON
  • member type
  • National Insurance number
  • surname
  • initials

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

Deceased members

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.

Incomplete record

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.

GMP data

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.

Revaluation rate

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.

SRS support

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

Key event Date
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

Further information

More information on the ending of contracting-out is available in the:

Contact HMRC

To use any of the services HMRC offer or if you want more information contact the Pension schemes Helpline.

Published 13 November 2014
Last updated 7 September 2018 + show all updates
  1. The GMP data section has been updated.
  2. The information about checking you scheme details using the Scheme Reconciliation Service has been updated.
  3. New paragraph added about the Reconciliation of active members – closure scan
  4. Paragraph under 'making a scheme reconciliation request' amended.
  5. On 6 April 2015, the Personal Pension (PP) Payment run will be replaced by a new process which makes payments to individuals and requests recoveries from schemes.
  6. First published.