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Latest documents
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 18 schemes added and 7 deleted.
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Making Tax Digital for Business - stakeholder communications pack
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Register as a pension scheme administrator
Changes to the registration section to clarify how and when to register.
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Find out about the pension scheme practitioner role
Guidance updated with what an authorised practitioner cannot do on a scheme administrator’s behalf.
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Reform of employer contributions into life assurance and overseas pension schemes
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Pension schemes: service availability and issues
Planned downtime for Saturday 7 July 2018 has been added for the manage and register pension schemes service.
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Pension schemes: registered pension schemes relief at source annual claims (APSS 106)
New versions of both APSS 106 forms uploaded.
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Pension schemes: registered pension schemes relief at source interim claims
New version of APSS 105 form attached.
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Check your pension scheme member's annual allowance
The pay the tax charge section has been updated with a link to the pensions annual allowance calaculator.
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Pension schemes newsletter 100 - June 2018
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Countdown bulletin 35 - June 2018
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Claim a tax refund when you've taken a small pension lump sum
Links to both p53 and p53z forms updated.
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Check scheme details using the Scheme Reconciliation Service
The information about checking you scheme details using the Scheme Reconciliation Service has been updated.
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HMRC service availability and issues
Page updated to remove message for delays confirmations.
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Apply to register a pension scheme
Added explanations of the application statuses shown in the online service.
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Tell HMRC you’ve claimed too much relief at source for pension scheme members
The template spreadsheet has been updated.
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Pension schemes newsletters
Manage and Register Pension Schemes service newsletter - June 2018 has been added to this collection.
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Manage and Register Pension Schemes service newsletter - June 2018
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Information requirements for pension schemes
Scheme administrators with a Pension Scheme Tax Reference beginning with '2' will need to submit some reports or returns manually. They must contact Pension Schemes Online Services if they submit reports or returns manually, or if they're no longer the scheme administrator.
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Wind up a pension scheme
Sentence added to advise scheme administrators with a Pension Scheme Tax Reference beginning with '2' to contact Pension Schemes Services if they want to report the wind up of a service.
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Use relief at source to reclaim tax relief given to your pension scheme members
Removed reference and link to online service under the heading 'How to claim tax relief'. You'll now need to use form APSS 103 to register to claim tax relief.
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Fit and proper person requirements for pension scheme administrators
PDF has been updated to remove reference to the Pension Schemes Online service.
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Manage a registered pension scheme
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Claim back a flexibly accessed pension overpayment
Welsh Translation updated to show Universal Credit has replaced Carer's Allowance.
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Pension schemes newsletter 99 - May 2018
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Countdown bulletin 34 - May 2018
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Find the relief at source residency statuses of multiple members
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Check a pension scheme member's residency status for relief at source
Information on how to use the look up residency status for relief at source service has been added.
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Pension schemes newsletter 98 - May 2018
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Pension schemes Manage and Register Pension Schemes service newsletter - April 2018
The Pension Schemes Online service will no longer be shut down at 6pm on 4 May 2018 and the Manage and Register Pension Schemes service will not be available from 8 May 2018.
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Send pension scheme reports
Information about Event Reports 22 and 23 has been updated.
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Countdown bulletin 33 - April 2018
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HMRC registered pension scheme relief at source spreadsheet
The HMRC registered pension scheme relief at source spreadsheet has been updated, and new instructions for sending the spreadsheet have been added.
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Tell HMRC when your pension scheme becomes or stops being a master trust (APSS578)
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Electronic flat text file specification for relief at source returns
The electronic flat text file has been updated.
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Send a relief at source annual information return for your pension scheme members
References to paper return RPSCOM100(Z) removed as the annual return of information can only be submitted electronically from April 2018.
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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 2017 to 2018.
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Pension schemes rates and allowances
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
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Pension schemes: value your pension for lifetime allowance protection
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
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Protect your pension lifetime allowance
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
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Pension savings - tax charges on any excess over the lifetime allowance and the annual allowance, and on unauthorised payments: HS345 Self Assessment helpsheet
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
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Pension schemes newsletter 97 - March 2018
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Pension schemes: work out your reduced (tapered) annual allowance
Instructions for defined benefit pension schemes, like career average schemes, have been added.
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Pension schemes newsletter 96 - February 2018
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Pension administrators
Added 'Tell HMRC you've claimed too much relief at source for your pensions scheme members' and 'Check a pension scheme member's residency status for relief at source' to collection page.
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Countdown bulletin 32 - February 2018
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Pension schemes relief at source for Scottish Income Tax newsletter - February 2018
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Overseas pensions: pension transfers
More information about the overseas transfers charge and the conditions that apply has been added.
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Pension schemes newsletter 95 - January 2018
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Pensions Tax: changes to administration of Relief at Source
Tax information and impact note updated following recent consultation responses on the draft legislation: The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018.