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Latest documents
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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
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.
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Relief at source pension schemes newsletter - December 2018
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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 2019/20'.
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Automatic enrolment: review of the earnings trigger and qualifying earnings band for 2019/20
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HMRC service availability and issues
The EPAYE service availability and issues has been added.
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 27 schemes added and one removed.
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Countdown bulletin 39 - November 2018
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Pension schemes newsletter 105 - November 2018
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Pension schemes: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Delivering collective defined contribution pension schemes
Added PDF version of consultation document.
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Register as a pension scheme administrator
Guidance on how to register as a pension scheme administrator has been updated.
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Manage a registered pension scheme
Information about the status of your pension scheme and administration details have been added.
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Apply to register a pension scheme
The guide has been updated with information about how to check the status and view details of submitted applications.
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Reform of employer contributions into life assurance and overseas pension schemes
The tax information and impact note has been updated for Finance Bill 2018-19.
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Protect your lifetime allowance: service availability and issues
Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.
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Guaranteed Minimum Pension checker: service availability and issues
Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.
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Countdown bulletin 38 - November 2018
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Pension schemes newsletter 104 for October 2018
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Countdown bulletin 37 - October 2018
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Information requirements for pension schemes
The section report if you become, or cease to be, a master trust has been updated.
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Send pension scheme reports
The section reportable events for 2011 to 2012 onwards has been updated.
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Tell HMRC when your pension scheme becomes or stops being a Master Trust (APSS578)
Information about becoming a Master Trust has been added.
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Pension schemes newsletter 103 for September 2018
Section 6 has been updated to clarify the information about the annual allowance pension savings statements.
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Pension schemes: registered pension schemes relief at source annual claims (APSS 106)
Updated to explain that the form should reach HMRC by no later than 5 October following the end of the relevant tax year.
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Pension trustees: clarifying and strengthening investment duties
Added a link to The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018.
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Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes
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Pension schemes: Enhanced Lifetime Allowance (international) (APSS202)
The Enhanced Lifetime Allowance (international) (APSS202) form has been updated.
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Check scheme details using the Scheme Reconciliation Service
The GMP data section has been updated.
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Pension schemes: relief at source details - specimen signatures (APSS 103A)
The PDF version of form APSS 103A has been replaced with an online print and post form.
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Tell HMRC you’ve claimed too much relief at source for pension scheme members
The template spreadsheet has been updated.
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Countdown bulletin 35 - June 2018
Added extra information to the bullet points under the heading 'New automated solution for change of Responsible Paying Authority (RPA)'.
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Pension schemes newsletter 101 - July 2018
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How to complete your annual return of information for pension schemes operating relief at source
An updated version of Registered Pension Schemes electronic flat text file specifications has been added.
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Find out about the pension scheme practitioner role
Guidance updated with what an authorised practitioner cannot do on a scheme administrator’s behalf.
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Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
New version of APSS 105 form attached.
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Check your pension scheme member's annual allowance
The pay the tax charge section has been updated with a link to the pensions annual allowance calaculator.
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Pension schemes newsletter 100 - June 2018
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Claim a tax refund when you've taken a small pension lump sum
Links to both p53 and p53z forms updated.
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Pension schemes newsletters
Manage and Register Pension Schemes service newsletter - June 2018 has been added to this collection.
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Manage and Register Pension Schemes service newsletter - June 2018
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Wind up a pension scheme
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.
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Use relief at source to reclaim tax relief given to your pension scheme members
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.
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Fit and proper person requirements for pension scheme administrators
PDF has been updated to remove reference to the Pension Schemes Online service.
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Claim back a flexibly accessed pension overpayment
Welsh Translation updated to show Universal Credit has replaced Carer's Allowance.
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Pension schemes newsletter 99 - May 2018
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Countdown bulletin 34 - May 2018
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Find the relief at source residency statuses of multiple members
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Check a pension scheme member's residency status for relief at source
Information on how to use the look up residency status for relief at source service has been added.
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Pension schemes newsletter 98 - May 2018
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Pension schemes Manage and Register Pension Schemes service newsletter - April 2018
The Pension Schemes Online service will no longer be shut down at 6pm on 4 May 2018 and the Manage and Register Pension Schemes service will not be available from 8 May 2018.