PTM157000 - The scheme administrator: authorising a practitioner
Glossary PTM000001
What an authorised practitioner is
What an authorised practitioner can do on a scheme administrator's behalf
What actions an authorised practitioner cannot do on a scheme administrator's behalf
How to authorise a practitioner
Cessation of scheme administrator
What an authorised practitioner is
A scheme administrator can appoint someone to act on their behalf (a practitioner) in relation to one or more aspects of the management of the pension scheme. The scheme administrator must authorise HMRC to deal with that practitioner via the system on which the pension scheme is held:
- Pension Schemes Online
- the Managing Pension Schemes service.
The practitioner must be registered with HMRC.
If the PSTR for the pension scheme starts with '20', the practitioner must register via the Managing Pension Schemes service.
If a practitioner wants to register to act for a pension scheme held on Pension Schemes Online with a PSTR starting with '00', they will need to contact pensionschemes@hmrc.gov.uk.
Where the details of a pension scheme were first held on Pension Schemes Online but have since moved to the Managing Pension Schemes service as well as continuing to be held on Pension Schemes Online, as described immediately above for the respective systems, the practitioner will need to be registered on both the Managing Pension Schemes service and Pension Schemes Online.
An authorised practitioner may be for example:
- a third party provider of administration services
- an accountant
- a legal adviser
- someone else.
HMRC cannot discuss the tax affairs of a scheme administrator with anyone other than the scheme administrator or their authorised agent notified to HMRC.
If HMRC is authorised to deal with a practitioner, this means that:
- the practitioner can view information relating to a particular registered pension scheme on Pension Schemes for Practitioners (if the particular pension scheme is held on Pension Schemes Online) or the Managing Pension Schemes service (if the scheme is held on that service) - the practitioner will be able to view the same scheme information as the scheme administrator, except for details of other authorised practitioners
- the practitioner will receive information from HMRC in relation to that registered pension scheme.
HMRC will correspond in the first instance with the authorised practitioner for the scheme, instead of the scheme administrator.
What an authorised practitioner can do on a scheme administrator's behalf
If the scheme details are held on Pension Schemes Online and Managing Pension Schemes service an authorised practitioner can carry out any, or any combination, of the following on both services:
- file an Event Report - see PTM161000
- amend an Event Report which has been filed
- file a Pension Scheme Return - see PTM163000
- amend a Pension Scheme Return which has been filed
- file an Accounting for Tax Return (for a quarter up to and including 1 January to 31 March 2020) - see PTM162000
- amend an Accounting for Tax Return which has been filed on Pension Schemes Online
- amend scheme details
- register to operate Relief at Source (if done at a date later than registering the scheme for tax relief and exemptions)
- amend Relief at Source details.
If the scheme details are held on the Managing Pension Schemes service an authorised practitioner can carry out any, or any combination, of the following on the Managing Pension Schemes service:
- file an Accounting for Tax Return - see PTM162000
- amend an Accounting for Tax Return which has been filed
- amend scheme details.
What actions an authorised practitioner cannot do on a scheme administrator's behalf
Certain functions can only be carried out by the scheme administrator and cannot be delegated. The following functions cannot be delegated to an authorised practitioner:
- submitting an application to register a pension scheme
- making a scheme administrator declaration required in accordance with section 270 Finance Act 2004
- amending scheme administrator personal details
- reporting the cessation as scheme administrator - see PTM154000
- authorising a practitioner
- add yourself as scheme administrator
- associating a new scheme administrator to a pension scheme
- registering a scheme administrator on Managing Pension Schemes or on the previous online system Pension Schemes Online.
How to authorise a practitioner
Once a scheme administrator has successfully submitted their registration application, they can authorise a practitioner to act for them. For schemes whose details are held on Pension Schemes Online, scheme administrators do this using the 'Pension Schemes for Administrators' part of that service. The Guide to using the Online Service for scheme administrators sets out how a scheme administrator can authorise a practitioner. Where the registration application was made on or after 4 June 2018 the scheme details will be held on the Managing Pension Schemes service. For these schemes the scheme administrator must use the Managing Pension Schemes service to authorise a practitioner to act for the scheme.
Where the details of a pension scheme were first held on Pension Schemes Online but have since moved to the Managing Pension Schemes service as well as continuing to be held on Pension Schemes Online, as described immediately above for the respective systems, the scheme administrator will need to authorise the practitioner to act on their behalf on both systems.
The person who is to be appointed as an authorised practitioner in respect of a particular scheme must have registered as a practitioner user of Pension Schemes Online (if the particular scheme is held on that system alone) or the Managing Pension Schemes service (if the scheme is held on that system alone) or both the Managing Pension Schemes service and Pension Schemes Online (if the scheme is held on both systems) before the scheme administrator can authorise them to act for the scheme.
Once authorised, the practitioner is linked to the scheme. Whether the scheme is held on Pension Schemes Online or the Managing Pension Schemes service (or held on both systems), authorised practitioners will be able to view information related to that specific scheme. The authorised practitioner will be able to view the same scheme information as the scheme administrator, except for details of other authorised practitioners.
Cessation of scheme administrator
An authorised practitioner will cease to have authority to act for a scheme with HMRC if the person who appointed them ceases to be a scheme administrator. To continue to be an authorised practitioner for the scheme they will have to be appointed by another person who is acting as scheme administrator for the scheme.