GOV.UK
Pension scheme administration: latest documents
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Pension administrators: check your member's protection status
This guidance has been updated to reflect the new lifetime allowance scheme administrator look-up service.
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Overseas pensions: recognised overseas pension schemes notification list
The Recognised Overseas Pension Schemes notification list has been updated, 40 schemes have been added and 2 have been removed.
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Pensions Tax registration
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Pension scheme administrators: how to pay tax
Information about payments at a Post Office from December 2017 has been added to the guide.
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HM Revenue and Customs pension schemes newsletters
Pension Schemes Newsletter 90 - August 2017 has been added to this page.
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Pension schemes newsletter 90 – August 2017
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Countdown bulletin 27 - September 2017
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Countdown bulletin 26 - August 2017
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Pension schemes newsletter 89 – July 2017
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Countdown bulletin 25 - July 2017
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Pension schemes newsletter 88 - June 2017
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Income Tax: repayment claim when small pension taken as a lump sum (P53)/(P53Z)
Welsh forms have been updated to reflect the 2017 to 2018 tax year
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Flexibly accessed pension payment: repayment claim (P55)
Welsh forms have been updated to reflect the 2017 to 2018 tax year
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Guaranteed Minimum Pension checker: service availability and issues
The issue with bulk uploading information has now been resolved.
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Pension administrators: check a member's GMP
The issue with bulk uploading information has now been resolved.
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Pension schemes newsletter 87 - May 2017
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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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Pension schemes Scottish rate of Income Tax newsletter – May 2017
Pension schemes newsletter 87 - May 2017 has been changed to Scottish rate of Income Tax newsletter - May 2017.
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Pension schemes newsletter 86 – April 2017
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Pension Tax for overseas pensions: additional information
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Protect your lifetime allowance: service availability and issues
This service is now available for use.
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Pension schemes: information requirements
Links added for new R185 forms for scheme administrators notifying trustees, or trustees notifying beneficiaries, of lump sum death benefits.
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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 2016 to 2017.
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Pension schemes: Overseas pension scheme notification (APSS 250)
Form and landing page updated to reflect changes to the conditions to be a ROPS
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Pension schemes: transferring UK tax-relieved pension assets (APSS262)
Form and landing page updated to reflect changes to the conditions to be a ROPS
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Pension schemes: change of details (APSS251A)
Form and landing page updated to reflect changes to the conditions to be a ROPS
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Pension schemes: change in status and notification of fund value (APSS251B)
Form and landing page updated to reflect changes to the conditions to be a ROPS
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Pension schemes: payments in respect of relevant members (APSS253)
Form and landing page updated to reflect changes to the conditions to be a ROPS
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Pension schemes: Recognised overseas pension scheme notification (APSS251)
Form and landing page updated to reflect changes to the conditions to be a ROPS.
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Pension administrators: register as an administrator
The postal address for Pension Scheme Services has changed.
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Pension administrators: reporting to HMRC
Accounting for Tax (AFT) Returns has been updated to show the latest information about the serious ill-health lump sum charge. Reportable events for 2011 to 2012 onwards have been updated to show the deadlines for submission.
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Pension administrators: reclaim tax relief using relief at source
Links added for Scottish and rest of UK higher and additional taxpayer rates.
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Pension schemes: protect your lifetime allowance
References to the individual protection 2014 (IP2014) have been removed as the deadline for applying for this protection closed on 5 April 2017.
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Pension administrators: check your member's annual allowance
Amendments made to reflect that pension input periods align with tax years from 6 April 2016.
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Overseas pensions: set up your scheme for migrant member relief
The regulatory requirements test and the requirements for international organisations have been updated as the rules have changed. QOPS must tell HMRC if they don't meet the new requirements.
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Overseas pensions: stop being a QROPS
Amendments made following changes to the pension tax rules for overseas pension schemes, that take effect from 6 April 2017.
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Overseas pensions: tax relief on your contributions
Amendments made following changes to the pension tax rules for overseas pension schemes, that take effect from 6 April 2017.
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Pension schemes: value your pension for lifetime allowance protection
Amendments to reflect you can no longer apply for individual protection 2014.
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Pension Schemes Online: user guide
Amendments made following changes to the pension tax rules for overseas pension schemes, that take effect from 6 April 2017.
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Rates and allowances: pension schemes
Updated to include the rates for tax year 2017 to 2018.
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Pension administrators: information you must give to members
Amendments made following changes to the pension tax rules reducing the money purchase annual allowance, that takes effect from 6 April 2017.
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Overseas pensions: tell HMRC you’re a QROPS
Amendments made following changes to the pension tax rules for overseas pension schemes, that take effect from 6 April 2017.
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Overseas pensions: pension transfers
Amendments made following changes to the pension tax rules for overseas pension schemes, that take effect from 6 April 2017.
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Overseas pensions: payments to your members
Updated to show new annual allowance .
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Countdown Bulletin 24 - March 2017
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Pension schemes newsletter 85 – March 2017
Amendments to Pension schemes newsletter 85 to provide clarification and further information about the changes to the pension tax rules relating to overseas pension schemes.
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HM Revenue and Customs service availability and issues
We have now removed the message relating to Government Gateway SSLv3 as this was disabled on 10 October 2016.
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Pension schemes: scheme manager notification of change of member's circumstance (APSS244)
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Pension schemes: overseas transfer charge scheme administrator repayment claim (APSS242)
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Pension schemes: scheme member to both transferring and receiving scheme (APSS241)