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As athe pension scheme administrator of a registered pension scheme you mustshould senduse pensionthese schemedetails reportsto and pay taxfrom chargesan tooverseas HMRC.account.

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your bank or building society

YouYou’ll canneed to order a payslip from HMRC to pay onlinethis usingway. oneIt ofcan thetake followingup methods:to 10 days to arrive. Use another method if you need to pay before then.

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or building society. You can pay by approvingcash aor paymentcheque throughmade yourpayable onlineto bank‘HM accountRevenue byand selectingCustoms only’ and write your reference number on the ‘payback byof bankthe account’cheque. option.

You willcan befind directedmore information about what reference to signuse if you’re making a payment in tothis yourguide.

Your onlinepayment ormay mobilebe bankingdelayed accountif toyou approveuse yourthe payment.wrong reference number.

YouHMRC will needaccept toyour havepayment youron onlinethe bankingdate detailsyou tomake handit toand not the date it reaches HMRC’s account, if you pay thisbetween way.Monday and Friday.

By cheque through the post

TheYou’ll paymentneed isto usuallyorder instanta butpayslip from HMRC to pay this way. It can take up to 210 hoursworking days for them to showarrive. inUse youranother bankmethod account.if you need to pay before then.

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You mustdo makenot sureneed theto detailsinclude youa enterstreet matchname, thosecity heldname byor yourPO bankbox orwith cardthis provider.address.

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Accounting for Tax

If you paysubmit byyour CHAPSAccounting (Clearingfor HouseTax Automatedreturn Paymentthrough System)the orPension FasterSchemes Payments,Online service, your payment14-character charge reference will be received on theyour sameonline orreceipt. nextYou workingshould day.use this when making Accounting for Tax payments.

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Wecharge recommendreference youand checkother yourfinancial bank’sinformation processingin timesthe ‘payments and maximumcharges’ transactionscreen limitsfor beforeeach return you pay.have submitted.

AccountEvent detailsreport

If you need to usemake ifa yourpayment accountfollowing isthe insubmission of an event report email: pensions.businessdelivery@hmrc.gov.uk.

We’ll tell you how you can pay the UKcharges.

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Useall theupdates

  1. Information toabout makeapproving a payment ifthrough your online bank account ishas overseas:been added.

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    • Information 2011about 4783how 9776to 92

    • Businessmake Identifiera Codepayment (BIC)following —the BARCGB22submission of an event report has been updated.

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  2. Where allto paymentsfind ina poundcharge sterling.reference Youron bankthe mayManaging Pension Scheme service and using a charge youreference ifwhen youmaking usea anypayment otheron currency.account has been updated.

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  3. Information canabout providea yournon-refundable bankfee withfor thecorporate followingdebit HMRCcards bankingbeing address:

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  4. Information managerabout ofcontacting anus overseasfor a charge reference and when using your pension scheme youtax shouldreference contact(PSTR) HMRCto beforemake payinga thepayment overseashas transfersbeen charge.added.

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  6. Sections about reporting and healthmaking authoritiespayments whoon havecharges aarising Governmentfrom Bankingyour ServiceAccounting accountfor canTax payReturn usingor theEvent Governmentand Bankingwhat Servicereference onlineto service.use if you’re making a payment, have been added to the guidance.

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  10. Guidance youupdated to show it won't be possible to make a payment bywith thea Governmentpersonal Bankingcredit Servicecard deadlinefrom it13 willJanuary reach2018.

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  15. Notification notthat havefrom a1 paying-inJanuary slip

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  16. The Customsonline only’debit andor writecredit yourcard referencenon-refundable numberfee onhas thebeen back.increased to 1.5%.

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  17. HMRC thehave chequelaunched ora attachnew itpayment service - you may be directed to otherWorldPay papers.

    Youif canyou includepay aonline letterby todebit askor forcredit card. The new service uses a receipt.

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  18. Pension scheme administrators can pay tax owing to HM Revenue and Customs
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  • First published.