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Latest documents
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Countdown bulletin 33 - April 2018
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Overseas pensions: recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.
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Pension schemes Manage and Register Pension Schemes service newsletter - 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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Send pension scheme reports
Links to paper forms APSS301, 313, 300A, 300B have been removed as these are no longer available. These events can be reported using the online service.
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Tell HMRC when your pension scheme becomes or stops being a master trust (APSS578)
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Tell HMRC you’ve claimed too much relief at source for pension scheme members
Starter rate Scottish taxpayers receiving too much relief at source (due to a different rate for the rest of the UK) won't have to be counted by administrators when reporting that they've claimed too much relief at source.
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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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Use relief at source to reclaim tax relief given to your pension scheme members
Information has been added to take account of the different rates of income tax for Scottish taxpayers and how this will affect claims for relief at source.
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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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Information requirements for pension schemes
Annual return of information added to the list of information required by HMRC with its deadline of 5 July included. Master trust schemes must also be reported to HMRC.
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Pension schemes: registered pension schemes relief at source annual claims (APSS 106)
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.
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Flexibly accessed pension payment: repayment claim (P55)
Rates, dates, allowances and duties have been updated for the tax year 2018 to 2019.
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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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Rates and allowances: pension schemes
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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Claim a tax refund when you've taken a small pension lump sum
Rates, dates, 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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HM Revenue and Customs service availability and issues
Page updated to advise that there may be a delay in receiving confirmations between midnight and 2am on 6 April 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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Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
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.
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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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Check a pension scheme member's residency status for relief at source
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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.
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Pension schemes: registration for Income Tax repayments (APSS146)
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.
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Pension Schemes: generic technical specifications
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.
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Pension scheme administrators: how to pay tax
Guide updated to show payments can't be made with a personal credit card.
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Pension schemes: application for a certificate of residence or certification of a tax reclaim form (APSS146E)
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.
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Pension schemes: application for certificate of residence - specimen signatures (APSS146D)
The postal address to send the completed form to has changed.
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Pension schemes: application for certificate of residence and third party authority (APSS146C)
The postal address to send the completed form to has changed.
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Countdown bulletin 31 - January 2018
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Pension schemes newsletter 94 - December 2017
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Pension schemes relief at source for Scottish Income Tax newsletter - December 2017
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Overseas pensions: set up your scheme for migrant member relief
There is no legal time limit by which scheme managers of qualifying overseas pension scheme (QOPS) have to tell HM Revenue and Customs that the scheme ceases to be a QOPS.
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Pension schemes newsletter 93 – November 2017
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The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018
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Pension Schemes: service availability and issues
Planned downtime from Wednesday 22 November 10pm to Friday 24 November 6am added.
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Using the Pension Schemes Online service
Information about how to take part in our user research for the new Pensions Online Digital Service has been added to this page.
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Countdown bulletin 30 - November 2017
The communication to individual scheme members section has been updated with Guaranteed Minimum Pension calculation details.
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Draft legislation: the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
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Pension schemes newsletter 92 – October 2017
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Countdown bulletin 29 - November 2017
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Countdown bulletin 28 - October 2017