If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
A pension scheme must be registered with HMRC to benefit from the tax reliefs available to pensions.
Until scheme registration is confirmed by HMRC:
- contributions received will not qualify for tax relief
- transfers received from another registered pension scheme will be unauthorised payments
You must register as a scheme administrator before you can apply to register a new pension scheme. Only the scheme administrator can apply to register the pension scheme.
If your pension scheme had tax approval on 5 April 2006 it is treated as a registered pension scheme and does not need to be registered.
Conditions for registering a pension scheme
You can only apply to register a pension scheme that is one of the following:
- set up with permission under the Financial Services and Markets Act 2000 to establish a personal pension or stakeholder pension scheme, such as a bank or insurance company
- an occupational pension scheme set up by an employer for their employees
- a public sector scheme set up under legislation or Parliamentary approval
Your scheme must be set up entirely or mainly for the purpose of providing authorised pensions and lump sums.
The pension scheme does not have to be set up in the UK, but as the scheme administrator you must meet the required criteria to register.
Apply to register a pension scheme
Apply to register a pension scheme (sign in using Government Gateway).
To apply to register, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register as a pension scheme administrator.
If your scheme administrator ID starts with ‘A0’, you’ll need to complete enrolment details when you first sign in to the service.
You’ll need the:
- names, addresses, previous address and National Insurance numbers of any directors, trustees and partners associated with the pension scheme
- telephone numbers and email addresses of any directors, trustees and partners associated with the pension scheme
- name, contact details and address of the scheme’s establisher
- PAYE, company registration and VAT registration numbers
You can save your application, but must return to complete it within 28 days. You can only save one application at a time.
When you’ve submitted your application you’ll get a ‘submission successful’ message. This will include your submission reference number, which is an ‘S’ followed by 10 digits. You’ll need to use this in all correspondence with HMRC.
Your scheme is not registered at this point. Tax relief on pension contributions can only be given if a scheme is formally registered.
Apply to register a master trust
If you’re applying to register a master trust, you must also apply to The Pensions Regulator for authorisation at the same time. HMRC will not register a master trust until it has been authorised by The Pensions Regulator.
Apply to register a collective money purchase scheme
If you’re applying to register this type of scheme, these benefits can only be provided under collective money purchase arrangements, as defined in Finance Act 2004.
HMRC will review your application to register the pension scheme. We’ll tell you if we have further questions or need additional information.
There’s no time limit on how long HMRC can take to decide whether to register a pension scheme. If we’ve not decided within 6 months of receiving the application, you can appeal to a tribunal as if we had decided not to register the scheme.
HMRC may also need to inspect certain documents on your premises. If so, we’ll usually send a written notice at least 7 days before the visit, telling you what we need to inspect.
Declaring yourself a scheme administrator for a retirement annuity or deferred annuity contract
The scheme administrator needs to complete a declaration for each deferred annuity contract and retirement annuity contract they’re responsible for.
To declare yourself as a scheme administrator for a deferred annuity contract or retirement annuity contract you must be enrolled for the Managing Pension Schemes service.
To enrol on the service, you’ll need to enter your scheme administrator details again.
Find more information about what you need to enter as a company, individual or partnership in the ‘how to register’ section of register as a pension scheme administrator.
If you are not registered as a scheme administrator, you’ll need to register as a scheme administrator first.
Check the status and view the details of submitted applications
Use the Managing Pension Schemes service to check the progress of your applications.
- the Government Gateway user ID and password you used when you applied to register
- your submission reference number
New applications have a status of ‘pending’.
View the details for each application you have submitted by selecting the scheme name in the list of your schemes.
If HMRC asks for more information the status will be ‘pending — information required’. Once we’ve received it, the status will show as ‘pending — information received’.
If HMRC decides to register your scheme the status will show as ‘open’.
If you appeal against HMRC’s decision to reject your application, the status will show as ‘rejected under appeal’.
If your scheme is registered
If HMRC decides to register your pension scheme the application status will be updated and we’ll give you your scheme’s ‘Registration for Tax’ date. This date will be when HMRC made the decision to register your scheme.
A registration certificate will be sent to you by post confirming the date of registration and the scheme’s Pension Scheme Tax Reference.
You must keep the registration certificate as it’s your confirmation that the scheme is a registered pension scheme.
If you lose your registration certificate you’ll need to contact HMRC.
To view all your registered schemes for applications made:
- before 4 June 2018, use the Pension Schemes online service
- from 4 June 2018, use the Managing Pension Schemes service
HMRC may need to provide details of your scheme to The Pensions Regulator.
If your scheme is not registered
If HMRC decides not to register your pension scheme we’ll post a notification of rejection to you which sets out the reason for this decision.
The status of your application will also be updated on the online service.
You may get a penalty if you:
- provide documents or information that are materially inaccurate
- make a false declaration
This penalty can be up to £3,000 for each incorrect or inaccurate statement.
You have the right of appeal if HMRC issues a penalty or rejects your application to register a scheme.
The tribunal will decide the date of registration if your scheme can be registered.