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Latest documents
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 23 schemes added and 3 removed.
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Countdown bulletin 42 - February 2019
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Pension schemes newsletter 106 – January 2019
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Pension Schemes Online: user guide
The online service 'Manage and Register Pension Schemes' has been renamed 'Managing Pension Schemes'.
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Manage a registered pension scheme
The 'Manage and register Pension Schemes' service has been renamed 'Managing Pension Schemes'.
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Register as a pension scheme administrator
The 'Manage and Register Pension Schemes' service has been renamed 'Managing Pension Schemes'.
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Apply to register a pension scheme
The 'Manage and Register Pension Schemes' service has been renamed 'Managing Pension Schemes'.
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Guaranteed Minimum Pension (GMP) conversion and equalisation
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Countdown bulletin 41 - January 2019
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Relief at source pension schemes newsletter – January 2019
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Check a pension scheme member's residency status for relief at source
The 'What your annual report will tell you' section has been updated to include the new Welsh residency status information.
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HMRC service availability and issues
The Help to Save account service availability and issues page has been added to this collection.
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Countdown bulletin 40 - December 2018
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How to calculate your scheme member’s Guaranteed Minimum Pension
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Transfer your scheme member’s contracted-out pension rights
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Pension administrators
New guidance on contracted-out pension schemes has been added.
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Provide a pension for your scheme member
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Manage and Register Pension Schemes service newsletter – December 2018
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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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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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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