Pension scheme administration

Latest documents

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

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• Check the recognised overseas pension schemes notification list

  15 January 2019

  The recognised overseas pension schemes notification list has been updated with 4 schemes added and 1 removed.

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

  14 January 2019

  The 'What your annual report will tell you' section has been updated to include the new Welsh residency status information.

• HMRC service availability and issues

  4 January 2019

  The Help to Save account service availability and issues page has been added to this collection.

• Countdown bulletin 40 - December 2018

  19 December 2018

• How to calculate your scheme member’s Guaranteed Minimum Pension

  19 December 2018

• Transfer your scheme member’s contracted-out pension rights

  19 December 2018

• Pension administrators

  19 December 2018

  New guidance on contracted-out pension schemes has been added.

• Provide a pension for your scheme member

  19 December 2018

• Manage and Register Pension Schemes service newsletter – December 2018

  11 December 2018

• Manage a registered pension scheme

  11 December 2018

  Instructions of how to remove yourself as the scheme administrator of a registered pension scheme have been added to the 'Update your scheme information' section.

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

  5 December 2018

  In attachment HS345 Pension savings - tax charges (2018), guidance under headings boxes 10 and 11 Annual allowance charge, annual allowance calculator and box 12 Pension Scheme Tax Reference (PSTR) number has been updated in order to help you complete your 2017 to 2018 Self Assessment tax return.

• Relief at source pension schemes newsletter - December 2018

  5 December 2018

• Automatic enrolment earnings trigger and qualifying earnings band

  4 December 2018

  Added 'Automatic enrolment: review of the earnings trigger and qualifying earnings band for 2019/20'.

• Automatic enrolment: review of the earnings trigger and qualifying earnings band for 2019/20

  4 December 2018

• Countdown bulletin 39 - November 2018

  26 November 2018

• Pension schemes newsletter 105 - November 2018

  23 November 2018

• Pension schemes: service availability and issues

  16 November 2018

  Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.

• Delivering collective defined contribution pension schemes

  14 November 2018

  Added PDF version of consultation document.

• Register as a pension scheme administrator

  13 November 2018

  Guidance on how to register as a pension scheme administrator has been updated.

• Apply to register a pension scheme

  13 November 2018

  The guide has been updated with information about how to check the status and view details of submitted applications.

• Reform of employer contributions into life assurance and overseas pension schemes

  9 November 2018

  The tax information and impact note has been updated for Finance Bill 2018-19.

• Protect your lifetime allowance: service availability and issues

  8 November 2018

  Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.

• Guaranteed Minimum Pension checker: service availability and issues

  8 November 2018

  Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.

• Countdown bulletin 38 - November 2018

  2 November 2018

• Pension schemes newsletter 104 for October 2018

  31 October 2018

• Countdown bulletin 37 - October 2018

  5 October 2018

• Information requirements for pension schemes

  1 October 2018

  The section report if you become, or cease to be, a master trust has been updated.

• Send pension scheme reports

  1 October 2018

  The section reportable events for 2011 to 2012 onwards has been updated.

• Tell HMRC when your pension scheme becomes or stops being a Master Trust (APSS578)

  1 October 2018

  Information about becoming a Master Trust has been added.

• Pension schemes newsletter 103 for September 2018

  25 September 2018

  Section 6 has been updated to clarify the information about the annual allowance pension savings statements.

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

  18 September 2018

  Updated to explain that the form should reach HMRC by no later than 5 October following the end of the relevant tax year.

• Pension trustees: clarifying and strengthening investment duties

  11 September 2018

  Added a link to The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018.

• Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes

  11 September 2018

• Pension schemes: Enhanced Lifetime Allowance (international) (APSS202)

  7 September 2018

  The Enhanced Lifetime Allowance (international) (APSS202) form has been updated.

• Check scheme details using the Scheme Reconciliation Service

  7 September 2018

  The GMP data section has been updated.

• Pension schemes: relief at source details - specimen signatures (APSS 103A)

  31 August 2018

  The PDF version of form APSS 103A has been replaced with an online print and post form.

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

  15 August 2018

  The template spreadsheet has been updated.

• Countdown bulletin 35 - June 2018

  14 August 2018

  Added extra information to the bullet points under the heading 'New automated solution for change of Responsible Paying Authority (RPA)'.

• Pension schemes newsletter 101 - July 2018

  31 July 2018

• How to complete your annual return of information for pension schemes operating relief at source

  25 July 2018

  An updated version of Registered Pension Schemes electronic flat text file specifications has been added.

• Find out about the pension scheme practitioner role

  9 July 2018

  Guidance updated with what an authorised practitioner cannot do on a scheme administrator’s behalf.

• Pension schemes: registered pension schemes relief at source interim claims (APSS 105)

  6 July 2018

  New version of APSS 105 form attached.

• Check your pension scheme member's annual allowance

  5 July 2018

  The pay the tax charge section has been updated with a link to the pensions annual allowance calaculator.

• Pension schemes newsletter 100 - June 2018

  29 June 2018

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

  27 June 2018

  Links to both p53 and p53z forms 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

• 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.

• 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.