Tell HMRC when your pension scheme becomes or stops being a Master Trust (APSS578)
Use this form to tell HMRC that your scheme has become or no longer is a Master Trust.
Documents
Details
Use form APSS578 if you’re a pensions scheme administrator or authorised practitioner to let us know when your scheme:
- has become a Master Trust
- is no longer a Master Trust
This form must reach HMRC within 30 days of either event.
If you become a Master Trust you must also apply to The Pensions Regulator for authorisation. If you do not get authorisation from The Pensions Regulator you will not be able to operate as a Master Trust.
If you cease to be a Master Trust you may also need to tell The Pensions Regulator. You can find more information on reporting events on The Pensions Regulator website.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Information requirements for pension schemes
HMRC sets requirements on scheme administrators, insurance companies, members and employers to give information.
Updates to this page
Last updated 1 October 2018 + show all updates
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Information about becoming a Master Trust has been added.
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First published.