Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 15 schemes added and 16 removed.
Reclaim tax relief for pension scheme members with relief at source
Form APSS107 is no longer used for annual information returns.
Claim a tax refund when you've taken a small pension lump sum
The P53Z agent claim by post form has been updated for the new tax year 2023 to 2024.
Claiming tax relief on your contributions to overseas pension schemes
Information about annual and lifetime allowances has been updated.
Information pension scheme administrators must give to members
Information about what information to give in the flexible access statement, lifetime allowance statements and reporting zero charges on Accounting for Tax returns has been updated.
Information requirements for pension schemes
Information about submitting Accounting for Tax returns has been updated.
- Losing your lifetime allowance protection
Check your pension scheme member’s protection status
Information about pension scheme members with lifetime allowance protection who have a benefit crystallisation event take place after 6 April 2023 has been added.
Protect your pension lifetime allowance
Information about pensions lifetime allowance protection and what to do if you lose your protection has been updated.
Wind up a pension scheme
All Event Reports must now be emailed to firstname.lastname@example.org. Instructions to submit a report through the Pension Schemes Online service have been removed.
Send pension scheme reports
From April 2023, you will no longer be able to compile and submit event reports for the tax year 2023 to 2024 onwards on the Pension schemes online service. In summer 2023, you will be able to create, compile and view the event report in-year on the managing pension scheme service.
Pension schemes online: user guide
Event Reports can be filed, viewed and amended for tax years up to and including the tax year 2022 to 2023. Event reports for event 10, 11, 12, 13, 14, 19 and 20 now also need to be emailed to email@example.com.
Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)
The form and notes have been added for tax year 2022 to 2023.
Overseas pensions: payments to your members
Information about what to put in a flexible access statement has been updated.
Pension schemes rates and allowances
Tax year references, lifetime allowance figures and annual allowance year updated for 2023 to 2024.
Pension schemes: value your pension for lifetime allowance protection
The 2023 to 2024 standard lifetime allowance has been added.
Pension savings — tax charges (Self Assessment helpsheet HS345)
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
Claim back a flexibly accessed pension overpayment
The P55 repayment claim forms have been updated for the 2023 to 2024 tax year.
- Taking higher tax-free lump sums with lifetime allowance protection
Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
Information about the impact of the public service pensions remedy has been added.
Check your pension scheme member's annual allowance
The tax years your members can carry forward an annual allowance have been updated.
Transfer a pension scheme member's savings
Information has been added on how to confirm with HMRC the status of a receiving scheme if your scheme has a member wishing to transfer their pension.
Automatic enrolment earnings trigger and qualifying earnings band
Added the automatic enrolment review of the earnings trigger and qualifying earnings band for 2023/24.
Overseas pensions: tell HMRC you’re a qualified recognised overseas pension scheme
Updated guidance to make information on how to retain your ROPS or QROPS status clearer.
Find out about the pension scheme practitioner role
Guidance about managing user accesses has been updated.
Manage a registered pension scheme
Guidance on how to set up a new user and give them access to the Managing Pension Schemes service has been updated.
- Pension schemes newsletter 144 — October 2022
Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes
Updated 'Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes'. The new and updated paragraphs are listed in the 'Summary of changes' in the HTML and PDF.
- Pension schemes newsletter 143 — September 2022
- Pension schemes newsletter 142 ― August 2022
- Pension schemes newsletter 141 ― July 2022
- Pension schemes newsletter 140 – June 2022
Trustee oversight of investment consultants and fiduciary managers
Published the government's response to the consultation.
- Pension schemes newsletter 138 ― April 2022
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.
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.
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.
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
- Guaranteed Minimum Pension (GMP) equalisation newsletter — April 2022
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.
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
- Pension schemes newsletter 135 ― November 2021
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.
Pension schemes newsletters
We have added the Managing pension schemes service newsletter – November 2021.
- Managing pension schemes service newsletter – November 2021
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