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Pension scheme administration: detailed information

Guidance and forms about pension scheme administration. Including pension scheme trustee responsibilities, individuals paying into pension schemes, tax implications and overseas schemes.

• From: HM Revenue & Customs, Department for Work and Pensions, Department of Health and Social Care, HM Treasury and The Pensions Regulator
• Published: 5 February 2024

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Introductory guides

• Information requirements for pension schemes
  • 6 April 2025
  • Guidance
• Pension schemes and unauthorised payments
  • 16 September 2014
  • Guidance
• Set up and manage a workplace pension scheme

News and manuals

• Pension scheme administration Manuals
  • 3 September 2015
  • Collection
• Pension schemes newsletters
  • 7 March 2024
  • Collection

Forms and reference material

• Work out a basis amount using drawdown pension tables
  • 27 March 2025
  • Guidance
• Pension schemes forms
  • 16 September 2014
  • Collection
• Contracted-out pension schemes forms
  • 29 November 2014
  • Collection

Pension scheme trustees

• Responsibilities of a pension trustee
  • 16 September 2014
  • Guidance
• Self Assessment for pension trustees
  • 16 September 2014
  • Guidance
• Record keeping for pension trustees
  • 16 September 2014
  • Guidance
• Tax on investments for pension trustees
  • 16 September 2014
  • Guidance
• Reclaim tax deducted from pension scheme investments
  • 23 April 2015
  • Guidance

Administering a pension scheme

• Register as a pension scheme administrator
  • 11 April 2022
  • Guidance
• Apply to register a pension scheme
  • 9 July 2025
  • Guidance
• Manage a registered pension scheme
  • 9 May 2024
  • Guidance
• Check your pension scheme member's annual allowance
  • 6 April 2025
  • Guidance
• Check your pension scheme member’s protected allowances
  • 6 April 2025
  • Guidance
• Information pension scheme administrators must give to members
  • 16 April 2024
  • Guidance
• Wind up a pension scheme
  • 19 September 2023
  • Guidance
• Send pension scheme reports
  • 6 April 2025
  • Guidance
• Reclaim tax relief for pension scheme members with relief at source
  • 19 April 2023
  • Guidance
• Sending a relief at source annual information return
  • 6 April 2020
  • Guidance
• Transfer a pension scheme member's savings
  • 30 June 2025
  • Guidance
• Tax on lump sum death benefit payments
  • 6 April 2016
  • Guidance
• How the public service pensions remedy affects pension scheme administrators
  • 5 October 2023
  • Collection

Paying into a pension scheme

• Plan your retirement income
• Personal pensions
• Workplace pensions
• Workplace pensions - what your employer can and cannot do
• Transferring your pension

Tax on pensions

• Tax on your private pension contributions
• Check the protected allowances on your pension savings
  • 6 April 2025
  • Guidance
• Tax when you get a pension
• Early retirement, your pension and benefits
• National Insurance and tax after State Pension age
• Check how to claim a tax refund
• Tax on a private pension you inherit

Overseas schemes

• Overseas pension schemes
  • 20 October 2016
  • Collection

Published 5 February 2024