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How to deal with lump sum death benefit payments and what tax to deduct.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
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.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
What you must do to be a qualifying recognised overseas pension scheme (QROPS) and what you must report.
A step by step guide to using the online service for pension scheme administrators and practitioners.
How to report a fund or asset transfer to a qualifying recognised overseas pension scheme (QROPS) to HMRC using the managing pension schemes service.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Find the residency status of your members to give them the right tax relief using relief at source.
Newsletter 182, published by HMRC in June 2026 to update stakeholders on the latest news for pension schemes.
How to pay charges on payments from registered pension schemes and how long it takes for your payment to reach HMRC.
Newsletter 183, published by HMRC in July 2026 to update stakeholders on the latest news for pension schemes.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out about the UK tax relief you can get on contributions to overseas pension schemes and how to claim it.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
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