Pension scheme administration

Latest documents

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

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• Check the recognised overseas pension schemes notification list
  • 15 March 2023

  The recognised overseas pension schemes notification list has been updated with 20 schemes added, 10 removed and 1 amended.

• Check your pension scheme member's annual allowance
  • 13 February 2023

  The tax years your members can carry forward an annual allowance have been updated.

• Transfer a pension scheme member's savings
  • 26 January 2023

  Information has been added on how to confirm with HMRC the status of a receiving scheme if your scheme has a member wishing to transfer their pension.

• Automatic enrolment earnings trigger and qualifying earnings band
  • 26 January 2023

  Added the automatic enrolment review of the earnings trigger and qualifying earnings band for 2023/24.

• Overseas pensions: tell HMRC you’re a qualified recognised overseas pension scheme
  • 17 November 2022

  Updated guidance to make information on how to retain your ROPS or QROPS status clearer.

• Find out about the pension scheme practitioner role
  • 17 November 2022

  Guidance about managing user accesses has been updated.

• Manage a registered pension scheme
  • 16 November 2022

  Guidance on how to set up a new user and give them access to the Managing Pension Schemes service has been updated.

• Pension schemes newsletter 144 — October 2022
  • 3 November 2022

• Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes
  • 21 October 2022

  Updated 'Reporting costs, charges and other information: guidance for trustees and managers of occupational pension schemes'. The new and updated paragraphs are listed in the 'Summary of changes' in the HTML and PDF.

• Pension schemes newsletter 143 — September 2022
  • 30 September 2022

• Pension schemes newsletter 142 ― August 2022
  • 31 August 2022

• Pension schemes newsletter 141 ― July 2022
  • 21 July 2022

• Pension schemes newsletter 140 – June 2022
  • 30 June 2022

• Trustee oversight of investment consultants and fiduciary managers
  • 6 June 2022

  Published the government's response to the consultation.

• Pension schemes newsletter 138 ― April 2022
  • 29 April 2022

• Find software suppliers for pension schemes
  • 11 April 2022

  From 11 April 2022, changes to the Pension Schemes Online service and Managing Pension Schemes service means you will not be able to use the forms for: Accounting for Tax, Amend Accounting for Tax, New Scheme Administrator details and declaration including declarations by Scheme Administrators of deferred annuity contracts and Register a new pension scheme for tax relief and exemptions.

• Register as a pension scheme administrator
  • 11 April 2022

  Information on how to register as a scheme administrator for pension schemes with a Pension Schemes Tax Reference beginning with ‘0’ has been updated.

• Wind up a pension scheme
  • 11 April 2022

  Information about how to wind up a pension scheme has been added.

• Send pension scheme reports
  • 11 April 2022

  We have added guidance for pension scheme administrators on migrating pension schemes from the Pension Schemes Online service.

• Pension schemes online: user guide
  • 11 April 2022

  Information has been added to section 6.9 about submitting a new return for any quarter beginning 1 April 2020. The section about stopping being a scheme administrator has been removed. A bullet point in section 6.6 about filing a return or report for a pension scheme starting with '2' has also been removed.

• Migrating your pension scheme to the Managing Pension Schemes service
  • 11 April 2022

  Information about about how to migrate a pension scheme, what to do after the scheme has been migrated and how to update scheme details has been added.

• Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
  • 11 April 2022

  You now need to use the Managing Pension Schemes service to submit Accounting for Tax returns.

• Request a pension scheme refund or reallocation
  • 11 April 2022

  Guidance on how to request a refund or reallocation has been updated.

• Managing pension schemes service newsletter – April 2022
  • 11 April 2022

• Protect your pension lifetime allowance
  • 6 April 2022

  The section 'If you’ve lost protection' has been added.

• Guaranteed Minimum Pension (GMP) equalisation newsletter — April 2022
  • 6 April 2022

• Pension savings — tax charges (Self Assessment helpsheet HS345)
  • 6 April 2022

  A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

• Claim a tax refund when you've taken a small pension lump sum
  • 6 April 2022

  The P53 and P53Z claim by post and the P53Z print fill in and post forms have been updated for the new tax year 2022 to 2023.

• Claim back a flexibly accessed pension overpayment
  • 6 April 2022

  The P55 repayment claim forms have been updated for the 2022 to 2023 tax year.

• Check your pension scheme member’s protection status
  • 6 April 2022

  If your members lose their lifetime allowance protection, they must tell HMRC immediately.

• Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)
  • 6 April 2022

  The form and notes have been added for tax year 2021 to 2022. We have also removed the form and notes for 2018.

• Pension schemes: value your pension for lifetime allowance protection
  • 6 April 2022

  The 2022 to 2023 standard lifetime allowance and a link to information about when you can lose lifetime allowance protection has been added.

• Pension schemes rates and allowances
  • 6 April 2022

  Tax year references, Lifetime allowance figures and annual allowance year updated for 2022 to 2023.

• Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022
  • 4 April 2022

  Added details of the consultation outcome, including a link to The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022.

• Pension schemes newsletter 136 ― January 2022
  • 31 March 2022

  Updated data item 9 of appendix A to confirm that establisher details are required for all schemes.

• Pension schemes newsletter 137 ― February 2022
  • 28 February 2022

• Transferring your pension
  • 16 February 2022

• Pension schemes newsletter 135 ― November 2021
  • 30 November 2021

• HMRC service availability and issues
  • 22 November 2021

  Planned downtime for multiple HMRC digital services from 11:59pm on Monday 22 November 2021 to 2am on Tuesday 23 November 2021 has been added.

• Pension schemes newsletters
  • 18 November 2021

  We have added the Managing pension schemes service newsletter – November 2021.

• Managing pension schemes service newsletter – November 2021
  • 18 November 2021

• Pension schemes: service availability and issues
  • 16 November 2021

  Planned downtime from 11:59am to 8pm on Thursday 18 November 2021 has been added.

• Pension schemes newsletter 134 — October 2021
  • 29 October 2021

• Pension Scheme Pays reporting: information and notice deadlines
  • 27 October 2021

  The 'Proposed revision' section has been updated.

• Countdown Bulletin 56 – October 2021
  • 11 October 2021

• Pension schemes newsletter 133 — September 2021
  • 30 September 2021

• Pension schemes newsletter 132 — August 2021
  • 27 August 2021

• Apply to register a pension scheme
  • 16 August 2021

  Information about declaring yourself a scheme administrator for a retirement annuity or deferred annuity contract has been added.

• Managing pension schemes service newsletter – August 2021
  • 16 August 2021

• Pension schemes newsletter 131 – July 2021
  • 30 July 2021