Latest documents
Subscriptions
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Trustee oversight of investment consultants and fiduciary managers
The consultation response is delayed and is now expected in the first half of 2022.
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 10 additions.
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NHS Pension Scheme: increased flexibility
Added the outcome document in PDF format.
- Pension schemes newsletter 127 – February 2021
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HMRC service availability and issues
Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.
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Make an annual claim for relief at source on pension contributions (APSS106)
The latest version of form APSS 106 - for annual claim periods 2018 to 2019 and onwards has been added.
- Pension Schemes Newsletter 126 – December 2020
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Pension schemes online: user guide
Section1.4 has been added to explain what to do if your Government Gateway credentials fail because you have not used them for 3 years or more.
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Guaranteed Minimum Pension checker: service availability and issues
The issue when calculating a revalued GMP for scheme members has been resolved.
- Pension schemes newsletter 125 – October 2020
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Submit an Accounting for Tax (AFT) return using the Managing pensions schemes service
Where to find a charge reference on the Managing Pension Scheme service has been updated and requesting for refunds or reallocations will now use the same email address.
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Pension schemes refund or reallocation request
Request for refunds or reallocations now use the same email address and a new version of the spreadsheet has been added.
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Pension schemes: service availability and issues
Planned downtime from 5pm to 10pm on Friday 16 October 2020 has been added for the pension schemes service.
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Pension schemes newsletter 124 – September 2020
The protected pension age easement will not be extended and will expire on 1 November 2020.
- Pension schemes newsletter 123 – August 2020
- Pension schemes newsletter 122 - July 2020
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Manage a registered pension scheme
Updated to say that only first scheme administrator listed for a scheme will receive paper notifications from HMRC by post, other administrators of the scheme can get copies of HMRC notifications by contacting the Pension Schemes Services.
- Managing pension schemes service newsletter – July 2020
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Send pension scheme reports
Information about how to submit an AFT return using the Managing pensions schemes service for a scheme with a PSTR beginning with ‘2’ has been added.
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Information requirements for pension schemes
Link for submitting your Accounting For Tax return has been updated.
- Pension schemes: collective money purchase benefits
- Guaranteed Minimum Pension (GMP) equalisation newsletter – July 2020
- Pension schemes newsletter 121 - June 2020
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Pension schemes newsletter 119 – April 2020
The protected pension age easement has been extended up to 1 November 2020.
- Countdown Bulletin 53 - May 2020
- Pension schemes newsletter 120 - May 2020
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Claim a tax refund when you've taken a small pension lump sum
The print and post iForm P53Z, has been updated for the new tax year 2020 to 2021.
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Claim back a flexibly accessed pension overpayment
P55 repayment claim form has been updated for the 2020 to 2021 tax year.
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Pension schemes rates and allowances
Information about adjusted income threshold and Minimum reduced (or tapered) annual allowance has been added.
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Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)
The form and notes have been added for tax year 2019 to 2020.
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Pension schemes: value your pension for lifetime allowance protection
The 2020 to 2021 standard lifetime allowance has been added.
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Registered pension scheme relief at source spreadsheet
2020 HMRC registered pension scheme relief at source spreadsheet has been added.
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Protect your pension lifetime allowance
The lifetime allowance has increased from £1,055,000 to £1,073,100 from 6 April 2020.
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Sending a relief at source annual information return
We have updated file formats you can use to send your information return.
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Pension savings - tax charges (Self Assessment helpsheet HS345)
Helpsheet and working sheet have been added for the tax year 2019 to 2020.
- Countdown Bulletin 52 - April 2020
- Managing pension schemes service newsletter – April 2020
- Pension schemes newsletter 118 – March 2020
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Climate change: risks and opportunities
Added response from The Pensions Regulator.
- Pension schemes newsletter 117 – February 2020
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Automatic enrolment earnings trigger and qualifying earnings band
Added 'Automatic enrolment: review of the earnings trigger and qualifying earnings band for 2020/21'.
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Tell HMRC you’ve claimed too much relief at source for pension scheme members
Information about claiming excess relief has been updated.
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Reclaim tax relief for pension scheme members with relief at source
Updated to cover the information and declarations members must give to scheme administrators before receiving relief at source.
- Guaranteed Minimum Pension (GMP) equalisation newsletter - February 2020
- Pension schemes newsletter 116 - January 2020
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Claiming tax relief on your contributions to overseas pension schemes
Guidance on working out your tax charges has been updated.
- Countdown Bulletin 51 - January 2020
- Managing pension schemes service newsletter – January 2020
- Countdown Bulletin 50 - December 2019
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Check a pension scheme member's residency status for relief at source
Email addresses under 'What your annual report will tell you' have been updated.