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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.
First published during the 2019 to 2022 Johnson Conservative government
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
What you need to do if your member puts more than their annual allowance into their pension.
Newsletter 178, published by HMRC in February 2026 to update stakeholders on the latest news for pension schemes.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 179, published by HMRC in March 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.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Find out if you can offset tax charges for Chapter 1 members who received top-up lump sums in the public services pensions remedy (known as McCloud).
Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
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