Send pension scheme reports

Who submits the returns and event reports

The scheme administrator is responsible for submitting the:

• pension scheme returns
• Accounting for Tax returns
• event reports

You can delegate these tasks but you remain responsible for making sure they’re accurate and complete.

Pension scheme returns

If HMRC needs more information about a registered pension scheme they may send you a notice telling you to complete a pension scheme return.

If your pension scheme has a pension scheme tax reference (PSTR) beginning with ‘0’ you must file your pension scheme return using the Pensionpension schemes online service.

If your pension scheme has a PSTR beginning with ‘2’, we’ll tell you how to file your pension scheme return when we issue your Noticenotice to filefile.

There are 2 versions of the pension scheme return, one for occupational schemes and the other for non-occupational schemes.

This pension scheme return should not be confused with either the scheme return that needs to be sent to The Pensions Regulator or form SA970 Tax Return for Trustees of Registered Pension Schemes.

Deadline for submitting the pension scheme return

The notice to file letter sent by HMRC will state the date the pension scheme return must be submitted by. If the pension scheme return is not received by the deadline you’ll be charged a £100 penalty. Daily penalties of £60 may also be charged if the return is still not submitted.

How to amend a submitted pension scheme return

If you made a mistake on the original pension scheme return you should send an amended one as soon as you can. You can submit amendments using the Pensionpension schemes online service. You can start submitting an amendment 24 hours after you made the original submission online.

Accounting for Tax returns

As scheme administrator you’re subject to tax charges when a registered pension scheme makes certain payments. The following tax charges must be reported and paid to HMRC using the Accounting for Tax return:

Payment	When the charge applies
Short service refund lump sum charge	Payable when the scheme refunds contributions to a member who was a member for less than 2 years.
Lifetime allowance charge	This tax is due when the scheme pays a pension to a member anand they have used up their lifetime allowance.
Special lump sum death benefit charge	A 45% tax due if the scheme pays certain lump sums following the death of a member.
Serious ill-health lump sum charge	From 16 September 2016 the serious ill-health lump sum payment is treated as taxable income and will form part of the Real Time Information reporting that pension scheme administrators have to do. You should not include any serious ill-health lump sum payments made on or after 16 September 2016 to a scheme member aged 75 or over on the Accounting for Tax return.
Authorised surplus payments charge	A 35% tax that is due if the scheme pays surplus scheme funds to an employer.
De-registration charge	A tax charge of 40% of the pension scheme value if HMRC removes the tax registration of the pension scheme.
Annual allowance charge	Where the member has given the scheme administrator a notice requiring them to pay the tax for the member.
Overseas transfer charge	A tax charge of 25% on taxable overseas transfers made from 9 March 2017. If the scheme makes any taxable overseas transfers between 9 March 2017 and 30 June 2017, these should be reported and paid on the Accounting for Tax return for the quarter beginning 1 July 2017. From 1 July 2017 you should report taxable overseas transfers for the quarter they were made.

Detailed guidance on the Accounting for Tax return can be found in the PTM162000 Pensions Tax Manual.

You must use the Managing Pension Schemes service to submit any new Accounting for Tax returns for any quarter beginning 1 April 2020 onwards.

If the pension scheme has a PSTR beginning with ‘0’, you’ll need to migrate your pension scheme to the Managing Pension Schemes service first to be able to do this.

Find out how to submit an Accounting for Tax return using the Managing pensionsPension schemesSchemes service.

You must use the Pensionpension schemes online service to submit any new Accounting for Tax returns for any quarter earlier than 1 April 2020 for a scheme with a PSTR beginning with ‘0’.

If you need to file an Accounting for Tax return for any quarter earlier than 1 April 2020 for a scheme with a PSTR beginning with ‘2’, you should email pensions.administration@hmrc.gov.uk and put ‘AFT — Managing pension schemes’ in the subject line of your email.line.

Deadlines for Accounting for Tax returns and tax charge payments

Period when tax arises	Filing date deadline
1 January to 31 March	15 May
1 April to 30 June	14 August
1 July to 30 September	14 November
1 October to 31 December	14 February

If the Accounting for Tax return or tax charge payments are not received by the due date you will be charged penalties.

How to amend a submitted Accounting for Tax return

You should amend an Accounting for Tax return as soon as you can, using the service that you submitted the return on.

Event reports

There are some events that occur in a registered pension scheme that must be reported to HMRC using the Event Report.

Schemes with PSTR beginning with ‘0’

If your pension scheme has a PSTR beginning with ‘0’ you must submit Eventevent Reportsreports for the 2022 to 2023 tax year or earlier on the Pensionpension schemes online service.

If the scheme has been migrated to the Managing Pension Schemes service, you may need to provide extra information when reporting the Event.event.

Reportable events between 2011 to 2012 and 20232022 to 20242023 tax years

For event numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 18, 21, 22 and 23 you’ll need to submit your Event Report on the Pensionpension schemes online service.

For event numbers 10, 11, 12, 13, 14, 19 and 20 you’ll need to both:

• submit your Event Report on the Pensionpension schemes online service
• email: pensions.businessdelivery@hmrc.gov.uk so that we can update the record on the Managing Pension Schemes service

If you make a mistake on the original Event Report you should send an amended Event Report as soon as you can.

If you submitted your Event Report using the Pensionpension schemes online service,service, you can start submitting amendments 24 hours after you made the original submission.

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Schemes with PSTR beginning with ‘2’

If you need to submit an Event Report for a scheme with a a PSTR beginning beginning with ‘2’ for the 2022 to 232023 tax year or earlier, you must email pensions.businessdelivery@hmrc.gov.uk and put ‘Event Report — Managing pension schemes’ in the subject line of your email.line.

If you make a mistake on the original Event ReportReport, you should send an amended Event Report as soon as you can by emailing emailing pensions.businessdelivery@hmrc.gov.uk and and put ‘Event Report — Managing pension schemes’ in the subject line of your email.line.

Reportable Events on the managing pension scheme service for 2023 to 2024 tax year onwards

In summer 2023, you will be able to create, compile and view the event report in-year on the managing pension scheme service.

Event reportReport number	Details of events to be reported
1	The scheme made or is treated as having made an unauthorised payment.
2	Payments of lump sum death benefit(s)benefits of more than 50% of the lifetime allowance.
3	Payment of benefits to a member under age 55 who is a scheme employer, director of a scheme employer (or associated company) or connected to such a person.
4	Payment of a serious ill-health lump sum to a member who is a scheme employer, director of a scheme employer (or associated company) or connected to such a person.
5	The scheme stops paying out an ill-health pension.
6	A member’s benefits are tested against the lifetime allowance (a benefit crystallisation event) and they have an enhanced lifetime allowance, enhanced protection, fixed protection, fixed protection 2014 or individual protection 2014, or their total benefits are more than the lifetime allowance. The Event Report does not currently include fixed protection 2016 (FP2016) and individual protection 2016 (IP2016), so you’ll not be able to use the 2016 to 2017 or 2017 to 2018 event reports to report reference numbers of your members relying on FP2016 or IP2016 from 6 April 2016. If your members have relied on fixed protection 2016 or individual protection 2016 (and you need to tell HMRC before the Event Report is updated)updated), contact HMRC to find out how to send the information. DifferentThere are different rates and allowances that apply to pension schemes.
7	Payment of a pension commencement lump sum which is more than 25% of the member’s pension pot and between 7.5% and 25% of the lifetime allowance .allowance.
8	Payment of a pension commencement lump sum to a member with primary or enhanced protection, and the lump sum is more than the maximum lump sum payable to a member without lump sum protection.
8A	Payment of a stand-alone lump sum (100% lump sum) and the member had either protected lump sum rights of more than £375,000 with either primary protection or enhanced protection, or scheme specific lump sum protection and the lump sum is more than 7.5% of the lifetime allowance.
9	A transfer to a qualifying recognised overseas pension scheme where the transfer was requested before 6 April 2012. For transfers after this date read the section ‘Report transfers to qualifying recognised overseas pension schemes’.
10	The scheme becomes or stops being an investment regulated pension scheme.
11	The scheme changes its rules to either require the scheme to make an unauthorised payment or allow the scheme to have investments other than insurance policiespolicies.
12	A scheme treated as 2 schemes by HMRC before 6 April 2006 changes any of its rules.
13	The scheme’s structure changes.
14	The number of members at the end of the tax year has changed band compared to the band at the end of the previous tax year. The bands are 0 members, 1 member, 2 to 11 members, 12 to 50 members, 51 to 10,000 members, more than 10,000 members.
18	The scheme administrator is subject to a scheme sanction charge because of investment in taxable property.
19	The scheme changes its country of establishment.
20	The scheme becomes or stops being an occupational pension scheme.
20A	The scheme becomes or stops being a Master Trust. This must be reported on the Event Report within 30 days of this event. The online service cannot be used to report this. Use form APSS578 instead. You must tell The Pensions Regulator if your scheme becomes a Master Trust. You may also need to tell The Pensions Regulator if your scheme ceases to be a Master Trust. You can find more information on reporting events on The Pensions Regulator website.
21	Either a member or dependant moves into flexible drawdown — tax years 2012 to 2013, 2013 to 2014 and 2014 to 2015 only.
22	The scheme administrator has automatically issued a ‘standard’ pension savings statementstatement.
23	The scheme administrator has automatically issued a ‘money purchase’ pension savings statementstatement.

You must also use Thethe Event Report to tell HMRC that a pension scheme has been wound up.

You can find detailed technical guidance on the Event Report in the PTM161000 Pensions Tax Manual.

Deadlines for submitting event reports

The deadline date for submitting an Event Report is 31 January following the end of the tax year.

If a scheme has been wound up you must submit the Event Report within 3 months of the date the scheme wound up.

If a scheme becomes or ceases to be a Master Trust, this should be reported within 30 days.

If the Event Report is not received by the deadline you may be charged a penalty of up to £300. Daily penalties of up to £60 may also be charged if you still do not submit the report.

Report transfers to qualifying recognised overseas pension schemes

The UK scheme administrator must tell HMRC about transfers to qualifying recognised overseas pension schemes using form APSS262 within 60 days of the transfer. You must also report whether the transfer was or was not a taxable overseas transfer.

If the transfer is taxable you’ll also need to report the information on your Accounting for Tax return and pay the tax due.

Pension flexibility payments and pension flexibility death benefits payments

As scheme administrator you must report pension flexibility payments and pension flexibility death benefits payments to HMRC through Real Time Information.

You can find more information about this in chapter 2 ‘special procedures’ of the CWG2 guide.

Lump sum payments above the tax-free limit

As scheme administrator, you must report where a member has received a lump sum above 25% of the standard lifetime allowance or their increased lump-sum (due to a protection that they hold). This must be reported through Real Time Information, so the excess can be taxed at their marginal rate.

You can find more information about this in chapter 2 ‘special procedures’ of the CWG2 guide.

Relief at source annual return of information

Registered pension schemes operating relief at source, must submit an annual information return giving details of all net contributions paid in the previous tax year.

Read more about relief at source annual return of information.