Guidance and regulation

How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.

• From: HM Revenue & Customs
• Updated: 11 April 2022

Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to deal with lump sum death benefit payments and what tax to deduct.

• From: HM Revenue & Customs
• Updated: 6 April 2016

Check the availability and any issues affecting the online services for pension schemes.

• From: HM Revenue & Customs
• Updated: 28 February 2024

Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.

• From: HM Revenue & Customs
• Updated: 16 April 2024

What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out how to become a pension scheme administrator if you're an individual, partnership or business.

• From: HM Revenue & Customs
• Updated: 11 April 2022

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.

• From: HM Revenue & Customs
• Updated: 16 August 2021

A step by step guide to using the online service for pension scheme administrators and practitioners.

• From: HM Revenue & Customs
• Updated: 13 December 2023

Find the residency status of your members to give them the right tax relief using relief at source.

• From: HM Revenue & Customs
• Updated: 26 November 2019

Work out the value of your pension to apply for protection from the lifetime allowance reduction in 2016.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about the UK tax relief you can get on contributions to overseas pension schemes and how to claim it.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Moving an individual's pension fund from one scheme to another and guarding against pension liberation.

• From: HM Revenue & Customs
• Updated: 6 April 2024

If you are a member, or are the beneficiary of a deceased member of a public service pension scheme, check if you are affected by the public service pensions remedy (McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to pay charges on payments from registered pension schemes and the time it takes for payments to reach HMRC.

• From: HM Revenue & Customs
• Updated: 27 May 2022

Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.

• From: HM Revenue & Customs
• Updated: 16 September 2014

Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 March 2023

What you must do to be a qualifying recognised overseas pension scheme (QROPS) and what you must report.

• From: HM Revenue & Customs
• Updated: 17 November 2022

Submit an Event Report to HMRC to declare that a scheme has ceased to exist.

• From: HM Revenue & Customs
• Updated: 19 September 2023