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HMRC internal manual

PAYE Manual

Employer records: set up employer record: employer-financed retirement benefits schemes (EFRBS)

Section 251(1)(a), (2)(e)-(f) FA 2004 and The Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Description of Persons) Regulations 2005 S.I. 2005 No.3453

These regulations came into force on 6 April 2006. This guidance tells you about the reporting obligations of these schemes.

Information must be provided to HMRC

  • When the scheme starts
  • Annually where benefits are provided

When the scheme starts

By 31 January following the end of the tax year in which a scheme commences, the responsible person must send the following information to HMRC

  • The name of the scheme
  • The address of the responsible person
  • The date the scheme came into operation


  1. Further information on the responsible person can be found at EIM15056.

  2. A scheme comes into operation on the first occasion after 5 April 2006 when either

  • An employer contributes to the scheme, or
  • Relevant benefits are provided from it. Further information on relevant benefits can be found at EIM15021.

The information required when a scheme starts should be sent to

  • The trust office dealing with the trust through which the scheme operates, or
  • If the scheme is not operated through a trust, the information should be sent to Pension Schemes Services (Service Delivery), FitzRoy House, Castle Meadow Road, Nottingham, NG2 1BD

Annual PAYE obligations and the reporting of any benefits

If payments are made and a PAYE liability arises then a PAYE scheme will be required. This should be set up via the Employer Helpline in the usual way.

The responsible person must also send the following information to HMRC annually by 7 July following the end of the tax year in which payment is made or any benefit is provided

  • The name, address and national insurance number of the recipient of the relevant benefit
  • The nature of the relevant benefit
  • The amount of the relevant benefit

Note: Information on calculating relevant benefits that are non-cash can be found at EIM15020.

Where to send the information

It should be provided in the form of a list and headed ‘Employer-Financed Retirement Benefits Scheme - Relevant Benefits’ and sent to

Employer Technical Team
Customer Operations Employer Office
Chillingham House
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ