Latest documents
Subscriptions
- Pension schemes newsletter 140 – June 2022
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 5 removed.
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Trustee oversight of investment consultants and fiduciary managers
Published the government's response to the consultation.
- Pension schemes newsletter 138 ― April 2022
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Manage a registered pension scheme
More information has been added about updating your scheme information and inviting a new scheme administrator.
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Find software suppliers for pension schemes
From 11 April 2022, changes to the Pension Schemes Online service and Managing Pension Schemes service means you will not be able to use the forms for: Accounting for Tax, Amend Accounting for Tax, New Scheme Administrator details and declaration including declarations by Scheme Administrators of deferred annuity contracts and Register a new pension scheme for tax relief and exemptions.
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Register as a pension scheme administrator
Information on how to register as a scheme administrator for pension schemes with a Pension Schemes Tax Reference beginning with ‘0’ has been updated.
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Wind up a pension scheme
Information about how to wind up a pension scheme has been added.
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Send pension scheme reports
We have added guidance for pension scheme administrators on migrating pension schemes from the Pension Schemes Online service.
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Pension schemes online: user guide
Information has been added to section 6.9 about submitting a new return for any quarter beginning 1 April 2020. The section about stopping being a scheme administrator has been removed. A bullet point in section 6.6 about filing a return or report for a pension scheme starting with '2' has also been removed.
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Migrating your pension scheme to the Managing Pension Schemes service
Information about about how to migrate a pension scheme, what to do after the scheme has been migrated and how to update scheme details has been added.
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Find out about the pension scheme practitioner role
We have added some guidance on how to de-authorise yourself from a pension scheme.
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Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
You now need to use the Managing Pension Schemes service to submit Accounting for Tax returns.
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Request a pension scheme refund or reallocation
Guidance on how to request a refund or reallocation has been updated.
- Managing pension schemes service newsletter – April 2022
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Protect your pension lifetime allowance
The section 'If you’ve lost protection' has been added.
- Guaranteed Minimum Pension (GMP) equalisation newsletter — April 2022
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Pension savings — tax charges (Self Assessment helpsheet HS345)
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
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Claim a tax refund when you've taken a small pension lump sum
The P53 and P53Z claim by post and the P53Z print fill in and post forms have been updated for the new tax year 2022 to 2023.
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Claim back a flexibly accessed pension overpayment
The P55 repayment claim forms have been updated for the 2022 to 2023 tax year.
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Check your pension scheme member’s protection status
If your members lose their lifetime allowance protection, they must tell HMRC immediately.
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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 2021 to 2022. We have also removed the form and notes for 2018.
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Pension schemes: value your pension for lifetime allowance protection
The 2022 to 2023 standard lifetime allowance and a link to information about when you can lose lifetime allowance protection has been added.
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Pension schemes rates and allowances
Tax year references, Lifetime allowance figures and annual allowance year updated for 2022 to 2023.
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Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
Added details of the consultation outcome, including a link to The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022.
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Pension schemes newsletter 136 ― January 2022
Updated data item 9 of appendix A to confirm that establisher details are required for all schemes.
- Pension schemes newsletter 137 ― February 2022
- Transferring your pension
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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 2022/23'.
- Pension schemes newsletter 135 ― November 2021
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HMRC service availability and issues
Planned downtime for multiple HMRC digital services from 11:59pm on Monday 22 November 2021 to 2am on Tuesday 23 November 2021 has been added.
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Pension schemes newsletters
We have added the Managing pension schemes service newsletter – November 2021.
- Managing pension schemes service newsletter – November 2021
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Pension schemes: service availability and issues
Planned downtime from 11:59am to 8pm on Thursday 18 November 2021 has been added.
- Pension schemes newsletter 134 — October 2021
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Pension Scheme Pays reporting: information and notice deadlines
The 'Proposed revision' section has been updated.
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Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes
Removed guidance that was effective from 11 September 2018 to 30 September 2021 and added a link to the National Archives for anyone who needs to access this older guidance.
- Countdown Bulletin 56 – October 2021
- Pension schemes newsletter 133 — September 2021
- Pension schemes newsletter 132 — August 2021
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Apply to register a pension scheme
Information about declaring yourself a scheme administrator for a retirement annuity or deferred annuity contract has been added.
- Managing pension schemes service newsletter – August 2021
- Pension schemes newsletter 131 – July 2021
- Countdown Bulletin 55 - July 2021
- Increasing the normal minimum pension age for Pensions Tax
- Pension schemes newsletter 130 – June 2021
- Completing the annual Value for Members assessment and Reporting of Net Investment Returns
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Managing pension schemes service newsletter – March 2021
Information to provide the date you became the pension scheme administrator for a scheme in Appendix D – Pre-A Day pension schemes has been added. Information in row 4, column 1 in Appendix C – list of data items for pension scheme migration has been updated.
- Apply for insurance benefits to be paid without tax being deducted
- Pension schemes newsletter 129 – April 2021