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How to manage a registered pension scheme if you're a scheme administrator.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
How you can use relief at source to claim tax relief back on pension scheme contributions.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
How to deal with lump sum death benefit payments and what tax to deduct.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
A step by step guide to using the online service for pension scheme administrators and practitioners.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
If you are a member, or are the beneficiary of a deceased member of a public service pension scheme, check if you are affected by the public service pensions remedy (McCloud).
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
What you need to do if your member puts more than their annual allowance into their pension.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
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