Latest documents
Subscriptions
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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.
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 17 schemes added and 17 removed.
- Countdown Bulletin 56 – October 2021
- Pension schemes newsletter 133 — September 2021
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Pension schemes: service availability and issues
Planned downtime from 12pm to 8pm on Wednesday 6 October 2021 has been added.
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Find out about the pension scheme practitioner role
Information about how to submit an Accounting for Tax return on behalf of a scheme administrator has been updated.
- Pension schemes newsletter 132 — August 2021
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Claim back a flexibly accessed pension overpayment
The P55 reclaim by post form has been updated for the 2021 to 2022 tax year.
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Manage a registered pension scheme
Declare yourself as a scheme administrator for a retirement annuity or deferred annuity contract has been added to the list of what you can do if you're registered as a pension scheme administrator.
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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
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HMRC service availability and issues
Service availability issues are now resolved.
- 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
- Pensions tax: reporting non-taxable pension death payments using Real Time Information
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Overseas pensions: payments to your members
Guidance about telling HMRC about a payment has been updated.
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Pension schemes rates and allowances
Tax year references, Lifetime allowance figures and annual allowance year updated for 2021 to 2022.
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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 2020 to 2021.
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Pension savings - tax charges (Self Assessment helpsheet HS345)
Helpsheet 'HS345 Pension savings - tax charges (2021)' and working sheet have been added.
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Protect your pension lifetime allowance
The lifetime allowance stays at £1,073,100 for 2021 to 2022.
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Pension schemes: value your pension for lifetime allowance protection
The 2021 to 2022 standard lifetime allowance has been added.
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Claim a tax refund when you've taken a small pension lump sum
The print and post form P53Z has been updated for the new tax year 2021 to 2022.
- Countdown Bulletin 54 - March 2021
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Register as a pension scheme administrator
Information under the ‘non-trading companies and public sector organisations’ section has been updated.
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Pension schemes online: user guide
New sections about 'practitioner de-authorisation by scheme administrator' and 'practitioner de-authorisation by scheme practitioner' have been added. Sections about register as a practitioner and pre-register as a practitioner have been removed.
- Pension schemes newsletter 128 – March 2021
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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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NHS Pension Scheme: increased flexibility
Added the outcome document in PDF format.
- Pension schemes newsletter 127 – February 2021
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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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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 Pension 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 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
- 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