Guidance

Appendix A — data items required for migration

Published 17 September 2024

This following information tells what you’ll need to enter when migrating a pension scheme to the Managing pension schemes service.

For questions with a ‘yes’ or ‘no’ answer, if you select ‘yes’ you’ll be required to provide the relevant detail. If you select ‘no’, you’ll either:

• have to enter a reason why it cannot be provided
• be able to move on to the next question

Section 1 — pension scheme structure

You should select one of the following options:

• a single trust under which all of the assets are held for the benefit of all members of the scheme
• a group life/death in service scheme
• a body corporate
• other (you must provide a brief description in a free text box on the service (maximum of 150 characters))

Section 2 — in which country or territory was the scheme established

Select one of the EU or European Economic Area (EEA) countries from the list provided on the service.

Section 3 — current membership of the pension scheme

Select one of the following options:

• 0
• 1
• 2 to 11
• 12 to 50
• 51 to 10,000
• more than 10,000

Section 4 — number of members there are likely to be in the next 12 months

Select one of the following options:

• 0
• 1
• 2 to 11
• 12 to 50
• 51 to 10,000
• more than 10,000

Section 5 — how the scheme provides benefits

Select one of the following options:

• Money Purchase benefits only (defined contribution)
• Defined Benefits only
• mixture of money purchase benefits and defined benefits

Section 6 — If ‘money purchase benefits only’ or ‘mixture of money purchase benefits and defined benefits’ have been selected

You must select one of the following:

• collective money purchase benefits
• cash balance benefits
• other money purchase benefits
• a mixture of collective money purchase benefits and cash balance benefits and/or other money purchase benefits
• a mixture of cash balance benefits and other money purchase benefits

Section 7 — are any of the benefits provided under the scheme secured by a contract of insurance or annuity contract by an insurance company which provides administration services to the scheme?

Select ‘yes’ or ‘no’.

Section 8 — If any of the benefits provided under the scheme are secured by a contract of insurance or annuity contract by an insurance company which provides administration services to the scheme

You will need to fill in this section if you selected ‘yes’ in section 7.

You must provide the:

• insurance company’s name
• insurance company’s address
• insurance company’s country
• policy number

Section 9 — establisher details

You must state at least one type of establisher, which could be:

• an individual
• a company or organisation
• a partnership

In all instances you must provide the establisher’s:

• name
• address
• email address
• telephone number
• previous address in last 12 months (if applicable)

Individual establishers

For individual establishers you will also need to:

• complete ‘National Insurance number’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no National Insurance number
• complete ‘Self Assessment Unique Taxpayer Reference (UTR)’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no UTR
• provide a date of birth

Company or organisation establisher

For company or organisation establishers you will also need to:

• complete ‘Company Reference Number’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Company Reference Number
• complete ‘Corporation Tax UTR’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Corporation Tax UTR
• complete ‘VAT reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no VAT reference
• complete ‘PAYE reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no PAYE reference
• provide details about the director or a person or people with significant responsibility within the organisation, such as:
  • name
  • address
  • email address
  • telephone number
  • previous address in the last 12 months (if applicable)
  • National Insurance number — you must select ‘yes’ or ‘no’ and if you select ‘no’, enter a reason for no National Insurance number
  • Self Assessment UTR — you must select ‘yes’ or ‘no’ and if you select ‘no’, enter a reason for no National Insurance number
  • date of birth

Partnership establisher

For a partnership establisher you will also need to:

• complete ‘Partnership UTR’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Company Reference Number
• complete ‘VAT reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no VAT reference
• complete ‘PAYE reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no PAYE reference
• provide details about the partnership establisher such as:
  • name
  • address
  • email address
  • telephone number
  • previous address in the last 12 months (if applicable)
  • National Insurance number — you must select ‘yes’ or ‘no’ and if you select ‘no’, enter a reason for no National Insurance number
  • Self Assessment UTR — you must select ‘yes’ or ‘no’ and if you select ‘no’, enter a reason for no National Insurance number
  • date of birth

Section 10 — which of these directors is also a trustee?

Select the relevant director details.

The trustee details will be automatically populated when you select a director.

If you do not select a director, you will need to enter details into section 11.

Section 11 — trustee details

If the scheme has a structure of single trust, details of at least one trustee must be provided. This trustee can be either:

• an individual
• a company or organisation
• a partnership

You will need to provide the following details about the trustee:

• name
• address
• email address
• telephone number
• previous address in last 12 months (if applicable)

Individual trustees

For individual trustees you will also need to:

• complete ‘National Insurance number’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no National Insurance number
• complete ‘Self Assessment Unique Taxpayer Reference (UTR)’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no UTR
• provide a date of birth

Company or organisation trustees

For company or organisation trustees you will also need to:

• complete ‘Company Reference Number’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Company Reference Number
• complete ‘Corporation Tax UTR’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Corporation Tax UTR
• complete ‘VAT reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘yes’, enter the VAT reference
• complete ‘PAYE reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘yes’, enter the PAYE reference

Partnership trustees

For a partnership trustees you will also need to:

• complete ‘Partnership UTR’ by selecting either ‘yes’ or ‘no’ — if you select ‘no’, you need to enter a reason for no Partnership UTR
• complete ‘VAT reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘yes’, enter the VAT reference
• complete ‘PAYE reference’ by selecting either ‘yes’ or ‘no’ — if you select ‘yes’, enter the PAYE reference