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 October 2018

  The recognised overseas pension schemes notification list has been updated with 23 schemes added, 5 removed and 3 amended.

• Guaranteed Minimum Pension checker: service availability and issues

  5 October 2018

  Planned downtime has been added from 11pm Saturday 6 October 2018 to 4am Sunday 7 October 2018.

• Countdown bulletin 37 - October 2018

  5 October 2018

• Apply to register a pension scheme

  1 October 2018

  The section apply to register a pension scheme has been updated.

• Manage a registered pension scheme

  1 October 2018

  A new section master trusts has been added.

• 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.

• HMRC service availability and issues

  27 September 2018

  The Landfill Tax service availability and issues 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.

• Register as a pension scheme administrator

  10 July 2018

  Changes to the registration section to clarify how and when to register.

• 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.

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

  6 July 2018

• Pension schemes: service availability and issues

  6 July 2018

  Planned downtime for Saturday 7 July 2018 has been added for the manage and register pension schemes service.

• 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.

• Claim back a flexibly accessed pension overpayment

  31 May 2018

  Welsh Translation updated to show Universal Credit has replaced Carer's Allowance.

• Pension schemes newsletter 99 - May 2018

  30 May 2018

• Countdown bulletin 34 - May 2018

  30 May 2018

• Find the relief at source residency statuses of multiple members

  29 May 2018

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

  29 May 2018

  Information on how to use the look up residency status for relief at source service has been added.

• Pension schemes newsletter 98 - May 2018

  3 May 2018

• Pension schemes Manage and Register Pension Schemes service newsletter - April 2018

  3 May 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.

• Countdown bulletin 33 - April 2018

  16 April 2018

• HMRC registered pension scheme relief at source spreadsheet

  6 April 2018

  The HMRC registered pension scheme relief at source spreadsheet has been updated, and new instructions for sending the spreadsheet have been added.

• Send a relief at source annual information return for your pension scheme members

  6 April 2018

  References to paper return RPSCOM100(Z) removed as the annual return of information can only be submitted electronically from April 2018.

• Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)

  6 April 2018

  The form and notes have been added for tax year 2017 to 2018.

• Pension schemes rates and allowances

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

• Pension schemes: value your pension for lifetime allowance protection

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

• Protect your pension lifetime allowance

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

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

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2017 to 2018.

• Pension schemes newsletter 97 - March 2018

  28 March 2018

• Pension schemes: work out your reduced (tapered) annual allowance

  6 March 2018

  Instructions for defined benefit pension schemes, like career average schemes, have been added.