Pension scheme administration

Latest documents

• From: HM Revenue & Customs, Department for Work and Pensions, and HM Treasury

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• Check scheme details using the Scheme Reconciliation Service

  21 June 2018

  The information about checking you scheme details using the Scheme Reconciliation Service has been updated.

• HMRC service availability and issues

  20 June 2018

  Page updated to remove message for delays confirmations.

• Apply to register a pension scheme

  15 June 2018

  Added explanations of the application statuses shown in the online service.

• Check the recognised overseas pension schemes notification list

  15 June 2018

• Tell HMRC you’ve claimed too much relief at source for pension scheme members

  13 June 2018

  The template spreadsheet has been updated.

• Pension schemes newsletters

  4 June 2018

  Manage and Register Pension Schemes service newsletter - June 2018 has been added to this collection.

• Manage and Register Pension Schemes service newsletter - June 2018

  4 June 2018

• Information requirements for pension schemes

  4 June 2018

  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.

• Wind up a pension scheme

  4 June 2018

  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.

• Use relief at source to reclaim tax relief given to your pension scheme members

  4 June 2018

  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.

• Register as a pension scheme administrator

  4 June 2018

  Changes have been made to take account of the introduction of the Manage and Register your Pension Schemes service.

• Fit and proper person requirements for pension scheme administrators

  4 June 2018

  PDF has been updated to remove reference to the Pension Schemes Online service.

• Manage a registered pension scheme

  4 June 2018

• Register as a pension scheme practitioner

  4 June 2018

• Claim back a flexibly accessed pension overpayment

  31 May 2018

  Welsh Translation updated to show Universal Credit has replaced Carer's Allowance.

• Pension schemes newsletter 99 - May 2018

  30 May 2018

• Countdown bulletin 34 - May 2018

  30 May 2018

• Check a pension scheme member's residency status for relief at source

  29 May 2018

  Information on how to use the look up residency status for relief at source service has been added.

• Find the relief at source residency statuses of multiple members

  29 May 2018

• Claim a tax refund when you've taken a small pension lump sum

  21 May 2018

  The forms P53 and P53z have been updated to show Universal Credit has been replaced by Carer's Allowance.

• Pension schemes newsletter 98 - May 2018

  3 May 2018

• Pension schemes Manage and Register Pension Schemes service newsletter - April 2018

  3 May 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.

• Send pension scheme reports

  2 May 2018

  Information about Event Reports 22 and 23 has been updated.

• Countdown bulletin 33 - April 2018

  16 April 2018

• HMRC registered pension scheme relief at source spreadsheet

  6 April 2018

  The HMRC registered pension scheme relief at source spreadsheet has been updated, and new instructions for sending the spreadsheet have been added.

• Tell HMRC when your pension scheme becomes or stops being a master trust (APSS578)

  6 April 2018

• Electronic flat text file specification for relief at source returns

  6 April 2018

  The electronic flat text file has been updated.

• Send a relief at source annual information return for your pension scheme members

  6 April 2018

  References to paper return RPSCOM100(Z) removed as the annual return of information can only be submitted electronically from April 2018.

• Pension schemes: registered pension schemes relief at source annual claims (APSS 106)

  6 April 2018

  A different version of the APSS 106 is to be used if you’re making a claim for the 2018 to 2019 tax year onwards. The address on the APSS 106 for earlier tax years has been amended.

• Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)

  6 April 2018

  The form and notes have been added for tax year 2017 to 2018.

• Pension schemes rates and allowances

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

• Pension schemes: value your pension for lifetime allowance protection

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

• Protect your pension lifetime allowance

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

• Pension savings - tax charges on any excess over the lifetime allowance and the annual allowance, and on unauthorised payments: HS345 Self Assessment helpsheet

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2017 to 2018.

• Pension schemes newsletter 97 - March 2018

  28 March 2018

• Pension schemes: work out your reduced (tapered) annual allowance

  6 March 2018

  Instructions for defined benefit pension schemes, like career average schemes, have been added.

• Pension schemes newsletter 96 - February 2018

  6 March 2018

• Pension administrators

  6 March 2018

  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.

• Pension schemes: registered pension schemes relief at source interim claims

  6 March 2018

  Form updated on how and when scheme administrators should tell HMRC about excess relief for individuals, and information added about contributions made by Scottish taxpayer members.

• Countdown bulletin 32 - February 2018

  23 February 2018

• Pension schemes relief at source for Scottish Income Tax newsletter - February 2018

  21 February 2018

• Overseas pensions: pension transfers

  9 February 2018

  More information about the overseas transfers charge and the conditions that apply has been added.

• Pension schemes newsletter 95 - January 2018

  31 January 2018

• Pensions Tax: changes to administration of Relief at Source

  30 January 2018

  Tax information and impact note updated following recent consultation responses on the draft legislation: The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018.

• Pension schemes: registration for Income Tax repayments (APSS146)

  24 January 2018

  The APSS146 form has been updated to allow multiple legal owner details, and a new 'APSS146 - insert' form has been added to allow multiple legal owner specimen signatures.

• Pension Schemes: generic technical specifications

  23 January 2018

  Hints and tips version 7.0 has been replaced with version 7.1 and Pension core schema version 3.0 has been replaced with version 3.1.

• Pension scheme administrators: how to pay tax

  17 January 2018

  Guide updated to show payments can't be made with a personal credit card.

• Pension schemes: application for a certificate of residence or certification of a tax reclaim form (APSS146E)

  9 January 2018

  The postal address to send the completed form to has changed and this form can now be used to request certification of tax reclaim forms from overseas tax authorities.

• Pension schemes: application for certificate of residence - specimen signatures (APSS146D)

  9 January 2018

  The postal address to send the completed form to has changed.

• Pension schemes: application for certificate of residence and third party authority (APSS146C)

  9 January 2018

  The postal address to send the completed form to has changed.