Online service for scheme administrators and practitioners

Question 1

1. Update or recover lost details

Accepted Answer

1.1 Lost scheme administrator or practitioner ID

If you do not receive or have lost your scheme administrator or practitioner ID contact the Pension schemes helpline. They will issue your scheme administrator or practitioner ID through the post.

HMRC will only be able to issue a scheme administrator or practitioner ID to the named individual or organisation and not to a third party.

1.2 Update scheme administrator or practitioner account details

After you바카라 사이트檝e registered and activated the online service, visit 바카라 사이트榊our account바카라 사이트� and enter your email address. If you lose your online ID or password you can then get a reminder by email.

On the Pension schemes online start page, sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트楽ervices you can use바카라 사이트� from the 바카라 사이트楳ain menu바카라 사이트�.
Select 바카라 사이트楥hange details바카라 사이트�.
Enter your email address in the boxes provided and select 바카라 사이트楴ext바카라 사이트�.
Check the details on screen and then select 바카라 사이트楴ext바카라 사이트�. The screen will then confirm that your details have been updated.

1.3 바카라 사이트 Gateway user ID and password fail after not using them for 3 years

Scheme administrators

As pension scheme administrator, if you have not logged on to either the Pension schemes online or Managing pension schemes service in the last 3 years, your 바카라 사이트 Gateway details will have been deleted. You will not be able to access the services.

HMRC will still hold your pension scheme administrator ID and registration details but they바카라 사이트檒l need to be recovered.

Find out how to access Pensions scheme online again in the 바카라 사이트楬ow to recover your enrolment details바카라 사이트� section of the聽Manage a registered pension scheme guide.

Practitioners

If you바카라 사이트檙e a pension scheme practitioner and have not signed in using your business tax account in the last 3 years, your credentials may have been deleted. Find out how to access Pensions schemes online again in the 바카라 사이트楬ow to recover your enrolment details바카라 사이트� section of the聽Find out about the pension scheme practitioner role

If you have multiple users under one scheme practitioner ID, check if any other users still have access. If they do, you바카라 사이트檒l only need to follow steps 1 to 5 in the 바카라 사이트楬ow to recover your enrolment details바카라 사이트� section of the guide. Once you바카라 사이트檝e done this, an existing practitioner user can allocate the service to you.

Question 2

2. Add yourself as a scheme administrator to a pension scheme

Accepted Answer

2.1 Schemes in existence before 6 April 2006

Schemes that were approved by HMRC before 6 April 2006 will have automatically been added to Pension schemes online as a registered pension scheme unless the scheme opted out. The scheme will have been allocated a superannuation fund (SF) reference number in the format 000/000000/000000/A. This is a numerical reference with a random letter at the end. Depending on the age of the scheme you may have a reference that looks slightly different.

Although the legislation set out who the scheme administrator was at 6 April 2006, in many cases this information was not held by HMRC at the time. If you were the administrator of a scheme at 5 April 2006 and have not already told HMRC, you바카라 사이트檒l need to add yourself to the scheme on Pension schemes online.

If you became the scheme administrator on or after 6 April 2006 and your scheme administrator ID begins with 바카라 사이트楢0바카라 사이트�, you바카라 사이트檒l need to add yourself to the scheme on Pension schemes online.

2.2 Pension Scheme Tax Reference and SF reference number

When adding yourself as a scheme administrator on Pension schemes online you바카라 사이트檒l be asked for the scheme바카라 사이트檚 Pension Scheme Tax Reference (PSTR). If you do not have this but have an SF reference number contact Pension schemes helpline and they바카라 사이트檒l issue the PSTR. You바카라 사이트檒l need your scheme administrator ID, the SF reference and scheme name in order for the PSTR to be traced.

If you do not have the PSTR or the SF reference number or you바카라 사이트檙e not sure if it바카라 사이트檚 correct contact the Pension schemes helpline.

2.3 Add yourself as a scheme administrator

On the Pension schemes online start page sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트榁iew account바카라 사이트� from 바카라 사이트楶ension schemes online for administrators바카라 사이트�.
Select 바카라 사이트楶ension scheme for administrators product바카라 사이트� from the heading 바카라 사이트楩ile forms and returns바카라 사이트�. You바카라 사이트檒l be taken to the 바카라 사이트楶ension schemes online welcome page바카라 사이트�.
Select 바카라 사이트楢dd yourself as a scheme administrator바카라 사이트� from the heading 바카라 사이트楢dministration바카라 사이트�.
You바카라 사이트檒l be asked for the PSTR. If you do not have it you바카라 사이트檒l need to contact the Pension schemes helpline. If you do not have the SF reference number or you think it might not be correct then contact the Pension schemes helpline. Enter the information requested and select 바카라 사이트楢dd yourself as scheme administrator바카라 사이트�.
Enter the information requested and select 바카라 사이트楢dd yourself as scheme administrator바카라 사이트�.
If the scheme was set up before 6 April 2006 you바카라 사이트檒l now be asked if you were the scheme administrator before 6 April 2006. Select the appropriate option and select 바카라 사이트楽ubmit바카라 사이트�.
If you selected 바카라 사이트榊es바카라 사이트� at stage 7 you바카라 사이트檒l be presented with a pre-populated page with your scheme administrator details. Make sure they바카라 사이트檙e correct and then select the box 바카라 사이트業 (your name), confirm that the above information is correct바카라 사이트� and select 바카라 사이트楽ubmit바카라 사이트�, then enter your 바카라 사이트 Gateway user ID and password.
If you selected 바카라 사이트楴o바카라 사이트� at stage 7 or if the scheme was set up on or after 6 April 2006 you바카라 사이트檒l need to tick a number of declaration boxes, select 바카라 사이트楽ubmit바카라 사이트� then enter your 바카라 사이트 Gateway user ID and password.
You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen. You바카라 사이트檒l be given the option to view the submission receipt. The PSTR will appear in the body of the text.

You바카라 사이트檝e now successfully added yourself to your scheme but you바카라 사이트檒l not be able to view scheme records, make any amendments or file any returns for at least 24 hours. You may receive messages and notices about the scheme in your electronic notice board.

2.4 Act as a scheme administrator for more than one scheme

Even if you바카라 사이트檙e the scheme administrator for more than one pension scheme you바카라 사이트檒l only need one scheme administrator ID. You do not need to apply for a separate ID for each scheme.

2.5 Possible error message

After attempting to submit your details you may receive a message saying that you cannot be added to that pension scheme because there is already a scheme administrator. This means that someone is registered as the scheme administrator on this record. To add yourself to the scheme you바카라 사이트檒l need to get them to associate you to the scheme first 바카라 사이트� see section 3.

To find out who the scheme administrator is you바카라 사이트檒l need to ask your co-trustees, colleagues or the establishing employer. The Pension schemes helpline are unable to disclose this information. You should only contact the Pension schemes helpline if you바카라 사이트檙e unable to contact or trace the previous registered scheme administrator.

For any other error messages or IT issues you should contact the Online services helpdesk.

2.6 Pension schemes registered on or after 6 April 2006

Pension schemes registered on or after 6 April 2006 will have been registered by their scheme administrator and will normally have a scheme administrator shown on the record. For security reasons you바카라 사이트檒l not be able to make your declaration that you바카라 사이트檙e the administrator of the scheme and have your details added to the record, until they바카라 사이트檝e associated you to the scheme 바카라 사이트� see section 3. If that scheme administrator has stopped acting and there are no other scheme administrators registered on Pension schemes online then you should contact the Pension schemes helpline.

Question 3

3. Associate additional scheme administrators

Accepted Answer

3.1 Associate a second or subsequent scheme administrator

If there바카라 사이트檚 more than one scheme administrator for your scheme you must complete the 바카라 사이트楢ssociating a scheme administrator바카라 사이트� process online.

Before you start you need to make sure that:

there바카라 사이트檚 currently a scheme administrator registered online with the scheme
those who are waiting to tell us that they바카라 사이트檙e also scheme administrators have pre-registered for Pension schemes online if not, they should contact the Pension schemes helpline

The scheme administrator on HMRC바카라 사이트檚 records needs to follow the process to add more scheme administrators. This is to make sure people do not add themselves incorrectly to a scheme and gain access to information they are not authorised to see. Once the process is completed the additional scheme administrators can tell HMRC that they should be added to the scheme record as described in section 2.

All communications will be sent to the first named scheme administrator unless they바카라 사이트檝e stopped acting.

There바카라 사이트檚 no limit to the number of scheme administrators that can be added to a scheme. To associate a second or subsequent scheme administrator you바카라 사이트檒l need their scheme administrator ID.

On the Pension schemes online start page sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트榁iew account바카라 사이트� from 바카라 사이트楶ension schemes online for administrators바카라 사이트�.
Select 바카라 사이트楶ension scheme for administrators product바카라 사이트� from the heading 바카라 사이트楩ile forms and returns바카라 사이트�. You바카라 사이트檒l be taken to the 바카라 사이트楶ension schemes online welcome page바카라 사이트�.
Select either 바카라 사이트榁iew all pension schemes바카라 사이트� from the toolbar 바카라 사이트� this will give you a list of all the schemes you바카라 사이트檙e added to as the scheme administrator, or you use the 바카라 사이트楽elect a pension scheme바카라 사이트� if you know the PSTR or submission reference.
Either select the pension scheme you want or enter the PSTR . The 바카라 사이트楶ension scheme summary바카라 사이트� page will then be displayed.
Select 바카라 사이트楽cheme administrator management바카라 사이트�. This will give you a list of the scheme administrators for that scheme. To associate a further scheme administrator select 바카라 사이트楢ssociate another scheme administrator바카라 사이트�.
To associate a scheme administrator enter their scheme administrator ID when prompted. The screen will remind you that the new scheme administrator must go online and add themselves to this scheme once you바카라 사이트檝e completed the process. Select 바카라 사이트楴ext바카라 사이트�.
Details of the 바카라 사이트榥ew바카라 사이트� scheme administrator will now be displayed on a 바카라 사이트楽cheme administrator overview바카라 사이트�. If you want to associate a further scheme administrator repeat the process. When you바카라 사이트檝e associated all the scheme administrators that need to be associated to that pension scheme select 바카라 사이트楪o to submit바카라 사이트�.
Enter your 바카라 사이트 Gateway user ID and password and select 바카라 사이트楽ubmit바카라 사이트�. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen. The scheme administrators are now associated to the scheme.
The status of the new scheme administrators will be shown as 바카라 사이트楢ssociated바카라 사이트�. After 24 hours the new scheme administrators will be able to add themselves to the scheme by following the process in section 2.3.

Question 4

4. Authorise a practitioner

Accepted Answer

4.1 About authorised practitioners

A scheme administrator of a registered pension scheme can authorise a practitioner to deal with the day to day affairs of the pension scheme. Anyone the scheme administrator wants HMRC to deal with or to give information to 바카라 사이트� including access to the scheme records 바카라 사이트� will need to be authorised as a practitioner on Pension schemes online. This is important as HMRC will use the online service to send notifications to the practitioner if they바카라 사이트檙e authorised to receive information. If the practitioner바카라 사이트檚 details are not available HMRC will not be able to confirm their identity or deal with them.

HMRC requires authority from a scheme administrator before a practitioner can submit information to HMRC online. It is acceptable for a practitioner to submit a report or return on behalf of a scheme administrator provided that before they submit the report or return they have the approval of the scheme administrator to both the content of the report and to the submission. This is necessary as they바카라 사이트檒l need to declare that the scheme administrator named in the submission has approved the content of the report or return and its submission. A practitioner will be unable to go online to see any information relating to the pension scheme or make amendments to any report or return for that scheme that has been submitted by anyone else unless authority to do so has been granted from the scheme administrator on Pension schemes online.

4.2 Authorise a practitioner

To authorise a practitioner you바카라 사이트檒l need their 8-digit practitioner ID. You바카라 사이트檒l only be able to authorise a practitioner with a practitioner ID beginning with 바카라 사이트�0바카라 사이트�.

4.3 Scheme administrator ceasing to act

If you stop acting as scheme administrator any authority you바카라 사이트檝e given to HMRC to deal with or provide information to a practitioner also stops. The practitioner will be informed when this happens. If one of the other scheme administrators wants to authorise HMRC to deal with or provide information to that practitioner they must follow the process to re-authorise the practitioner.

4.4 Practitioner de-authorisation by scheme administrator

If a practitioner no longer acts on behalf of a scheme administrator for a pension scheme they are authorised to, the scheme administrator can de-authorise the practitioner from a pension scheme.

On the Pension schemes online start page and sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트榁iew account바카라 사이트� from 바카라 사이트楶ension schemes online for Administrators바카라 사이트�.
Select 바카라 사이트楶ension scheme for administrators product바카라 사이트� from the heading 바카라 사이트楩ile forms and returns바카라 사이트�. You바카라 사이트檒l be taken to the 바카라 사이트楶ension schemes online welcome page바카라 사이트�.
Select either 바카라 사이트榁iew all pension schemes바카라 사이트� from the toolbar 바카라 사이트� this will give you a list of all the schemes you are added to as the scheme administrator, or you use the 바카라 사이트楽elect a pension scheme바카라 사이트� function if you know the PSTR or submission reference.
Either select the pension scheme you want or enter the PSTR. The 바카라 사이트楶ension scheme summary바카라 사이트� page will then be displayed.
Select 바카라 사이트楶ractitioner management바카라 사이트� from the scheme administration link.
Select 바카라 사이트楧e-authorise바카라 사이트� for the practitioner you want to de-authorise.
Select 바카라 사이트楴ext바카라 사이트�.
Select 바카라 사이트楪o to submit바카라 사이트�.

Once a scheme administrator has de-authorised a practitioner from a pension scheme, the practitioner will no longer have access to the pension scheme record.

4.5 Practitioner de-authorisation by scheme practitioner

If a practitioner no longer acts on behalf of a scheme administrator for a pension scheme they are authorised to, the practitioner can de-authorise themselves from a pension scheme.

On the Pension schemes online start page and sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트榁iew account바카라 사이트� from 바카라 사이트楶ension schemes online for Practitioners바카라 사이트�.
Select 바카라 사이트楶ension scheme for practitioners product바카라 사이트� from the heading 바카라 사이트楩ile forms and returns바카라 사이트�. You바카라 사이트檒l be taken to the 바카라 사이트楶ension schemes online welcome page바카라 사이트�.
Select either 바카라 사이트榁iew all pension schemes바카라 사이트� from the toolbar 바카라 사이트� this will give you a list of all the schemes you are authorised to, or you use the 바카라 사이트楽elect a pension scheme바카라 사이트� function if you know the PSTR or submission reference.
Either select the pension scheme you want or enter the PSTR. The 바카라 사이트楶ension scheme summary바카라 사이트� page will then be displayed.
Select 바카라 사이트楶ractitioner management바카라 사이트� from the scheme administration link.
Select 바카라 사이트楥ease바카라 사이트�.
Select 바카라 사이트楴ext바카라 사이트�.
Select 바카라 사이트楪o to submit바카라 사이트�.

Once a practitioner has de-authorised themselves from a pension scheme, they바카라 사이트檒l no longer:

act on behalf of the scheme administrator for the pension scheme
have access to the pension scheme record

Question 5

5. Amend scheme administrator name

Accepted Answer

Once registered, if you need to change the scheme administrator name, you바카라 사이트檒l need to tell HMRC in writing at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH

You바카라 사이트檒l need to include in your letter:

current scheme administrator name
scheme administrator ID
new scheme administrator name
reason for the change
contact name, address and telephone number

You cannot change the name of a scheme administrator registered as an individual to another individual바카라 사이트檚 name.

Question 6

6. Mandatory online filing

Accepted Answer

To prevent you losing data we recommend that there바카라 사이트檚 only one:

person working on a form at any one time
instance of a form open at a time

6.1 Forms that must be filed on Pension schemes online

It바카라 사이트檚 mandatory to file certain forms and returns electronically. You must use Pension schemes online to file:

accounting for tax returns for any quarter from 1 April 2020 or earlier
scheme administrator바카라 사이트檚 declaration
Event Reports for the tax year 6 April 2022 to 5 April 2023 or earlier
pension scheme returns for the tax year 6 April 2023 to 5 April 2024 or earlier
notification of termination of a scheme administrator바카라 사이트檚 appointment

A notice to file a pension scheme return (PSR) should not be confused with the requirement to file a Self Assessment form SA970 which is the tax return for schemes that have been set up under trust.

6.2 File online

If you바카라 사이트檙e a scheme administrator you바카라 사이트檒l need to be added to the scheme. If you바카라 사이트檙e the first administrator you should follow the instructions in section 2. If there바카라 사이트檚 more than one scheme administrator and the first has already been added on Pension schemes online then they바카라 사이트檒l need to associate you as described in section 3.

If you바카라 사이트檙e a practitioner filing a return on behalf of the scheme administrator you바카라 사이트檒l need to make a declaration before the submission can be accepted. This declaration confirms that the named administrator has approved the content and its submission. You바카라 사이트檒l need the named person바카라 사이트檚 scheme administrator ID and they must be registered against the scheme on Pension schemes online.

6.3 Select the relevant pension scheme

Before you can file online you need to select the relevant pension scheme:

On the Pension schemes online start page sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트榁iew account바카라 사이트� from 바카라 사이트楶ension schemes online for administrators바카라 사이트�.
Select 바카라 사이트楶ension scheme for administrators product바카라 사이트� from the heading 바카라 사이트楩ile forms and returns바카라 사이트�. You바카라 사이트檒l be taken to the 바카라 사이트楶ension schemes online welcome page바카라 사이트�.
Select either 바카라 사이트榁iew all pension schemes바카라 사이트� from the toolbar 바카라 사이트� this will give you a list of all the schemes you are added to as the scheme administrator, or you can use the 바카라 사이트楽elect a pension scheme바카라 사이트� function if you know the PSTR or submission reference.
Either select the pension scheme you want or enter the PSTR. The 바카라 사이트楶ension scheme summary바카라 사이트� page will then be displayed.

6.4 File a pension scheme return for the 2023 to 2024 tax year or earlier

If we need more information about a registered pension scheme, we may send you a notice telling you to complete a pension scheme return. This should not be confused with form SA970 tax return for Trustees of Registered Pension Schemes.

If your pension scheme has a PSTR beginning with 바카라 사이트�0바카라 사이트� you must file your pension scheme return using the Pension schemes online service.

HMRC may send you a notice to file for the 2024 to 2025 tax year, after you migrate your pension scheme to the Managing pension schemes service.

You cannot use third-party software to submit a pension scheme return on the Pension schemes online service. You바카라 사이트檒l need to compile and submit the report directly on the service.

To start a new pension scheme return you바카라 사이트檒l first have to select the relevant pension scheme.

Select 바카라 사이트楻egistered pension scheme return바카라 사이트� from the 바카라 사이트楻eporting바카라 사이트� section.
From the overview find the appropriate year ending that has the status 바카라 사이트楴otice received바카라 사이트� and select 바카라 사이트楽tart바카라 사이트�.
Complete the online form. In answer to the question 바카라 사이트業s the scheme an occupational scheme?바카라 사이트� select 바카라 사이트榊es바카라 사이트� for an employer sponsored pension scheme or 바카라 사이트楴o바카라 사이트� for a self-invested personal pension scheme or personal pension scheme.
If you need help with any of the questions you can select the question mark icons for online assistance. If more help is needed contact the Pension schemes helpline.
If you have further information to add but do not have it to hand or you want to wait before submitting it you can save the return for up to 11 months. The saved return will appear as an 바카라 사이트業ncomplete task바카라 사이트� when you access Pension schemes online.
When you are ready to submit the return select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

6.5 Amend a submitted pension scheme return for the 2023 to 2024 tax year or earlier

You must wait at least 24 hours from submission before you can amend the pension scheme return.

To amend a submitted pension scheme return for a pension scheme with a PSTR beginning with 바카라 사이트�0바카라 사이트�, you바카라 사이트檒l first have to select the relevant pension scheme.

Select 바카라 사이트楻egistered pension scheme return바카라 사이트� from the 바카라 사이트楻eporting바카라 사이트� section.
Find the return that you바카라 사이트檝e previously submitted from the overview. The status will be shown as 바카라 사이트楽ubmitted바카라 사이트� and you바카라 사이트檒l have the option to 바카라 사이트楢mend바카라 사이트� or 바카라 사이트榁iew returns바카라 사이트�. Select 바카라 사이트楢mend바카라 사이트� and you바카라 사이트檒l be shown a 바카라 사이트楻eturn history바카라 사이트�.
Select 바카라 사이트楢mend바카라 사이트� from the overview detail.
Fill out the online form then select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

6.6 File an Event Report up to and including the tax year 2022 to 2023 (including winding up a scheme)

Get more information on how to wind up a pension scheme.

If you need to tell us about members relying on FP2016 or IP2016, find out how to send pension scheme reports to report this to us.

If your pension scheme has a PSTR beginning with 바카라 사이트�0바카라 사이트� you must file your event report using the Pension schemes online service.

If you바카라 사이트檝e migrated the scheme you are submitting the Event Report for, you바카라 사이트檒l also need to email pensions.businessdelivery@hmrc.gov.uk if you바카라 사이트檝e reported any of the following events:

Event 10
Event 11
Event 12
Event 13
Event 14
Event 19
Event 20

To submit an Event Report for a known scheme you바카라 사이트檒l first have to select the relevant pension scheme.

If you바카라 사이트檝e found the relevant pension scheme select 바카라 사이트楨vent Report바카라 사이트� from the 바카라 사이트楻eporting바카라 사이트� section. If you have an unknown scheme you바카라 사이트檒l need to follow the steps at paragraph 2.2 to obtain the PSTR and add yourself as a scheme administrator before you can proceed.
Select 바카라 사이트楽tart a new Event Report바카라 사이트�. You바카라 사이트檒l see the 바카라 사이트楨vent Reporting for a scheme바카라 사이트� screen.
Select 바카라 사이트楽tart a new Event Report바카라 사이트�.
If you are in the process of compiling a report an 바카라 사이트業n progress바카라 사이트� message will be displayed from the 바카라 사이트楽tatus바카라 사이트� heading. The option to 바카라 사이트楥ontinue바카라 사이트� will be displayed from the 바카라 사이트楢ction바카라 사이트� heading. Select 바카라 사이트楥ontinue바카라 사이트� to make sure you see all information previously compiled.
Select the year for which you want to make the report from the drop down menu then select 바카라 사이트楴ext바카라 사이트�. You바카라 사이트檒l see an 바카라 사이트楢bout Event Reporting바카라 사이트� screen.
Read the information and select 바카라 사이트極K바카라 사이트�. You바카라 사이트檒l see the 바카라 사이트楨vent Report 바카라 사이트� summary바카라 사이트� page.
You바카라 사이트檒l be asked if you have 바카라 사이트榓ny reportable changes for this pension scheme or its membership numbers바카라 사이트� or 바카라 사이트榓ny reportable fund movements for this pension scheme바카라 사이트�. Select the correct link in answer to this question.
Depending on what link was selected you바카라 사이트檒l see either the 바카라 사이트楻eportable events to the scheme 바카라 사이트� overview바카라 사이트� or the 바카라 사이트楻eportable fund movements 바카라 사이트� overview바카라 사이트� screen. These will give details of any earlier reportable 바카라 사이트楨vents바카라 사이트� or 바카라 사이트楩und movements바카라 사이트� already reported. Select 바카라 사이트楢dd an Event바카라 사이트� or 바카라 사이트楪o to this section바카라 사이트� as appropriate.
Complete the online form. Once you바카라 사이트檝e entered the events you want to report return to the 바카라 사이트楨vent Report 바카라 사이트� summary바카라 사이트� screen.
You바카라 사이트檒l be given options: 바카라 사이트楽ubmit this Event Report바카라 사이트�, 바카라 사이트楽ave & Exit this Event Report바카라 사이트�, 바카라 사이트楧elete this Event Report바카라 사이트� and 바카라 사이트楨xit without saving바카라 사이트�.
If you have no more events that you need to report and it바카라 사이트檚 after the end of the tax year to which it relates, or if you바카라 사이트檙e reporting that the scheme has wound up, select 바카라 사이트楽ubmit this Event Report바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password.
You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.
If you have more events to report but do not have the details to hand or if you want to wait before submitting the report select 바카라 사이트楽ave and exit this Event Report바카라 사이트�. At this point the data you have entered has not been fully saved and you must continue through the remaining steps.
After choosing to save and exit you바카라 사이트檒l be presented with an 바카라 사이트楨vent Report disclaimer바카라 사이트� screen. Read the information, check the box to confirm you have read and accept the conditions, then select 바카라 사이트極K바카라 사이트�.
The screen will refresh whilst the saving process continues until the 바카라 사이트楽ubmission deadline date바카라 사이트� screen is displayed. At this point you must select 바카라 사이트楥omplete save and exit of this Event Report바카라 사이트�. If you do not you바카라 사이트檒l lose data.
This information will then be stored on Pension schemes online. It will be saved until the end of the February following the end of tax year to which the Event Report relates. If you start the report after the filing date has expired then the data will be kept for one month from the date you start. During this time you바카라 사이트檒l be able to add to the report and amend it.
If you want to completely clear any events you바카라 사이트檝e entered but not yet submitted and start the Event Report again select 바카라 사이트楧elete this Event Report바카라 사이트�.

6.7 View a compiled Event Report up to and including the tax year 2022 to 2023 on the Pension schemes online service

A compiled Event Report is a report that has been started and saved but not submitted.

Any administrators and authorised practitioners of a scheme can view, add to, save and submit a compiled Event Report.

Select 바카라 사이트楨vent Report바카라 사이트� on the 바카라 사이트榃elcome바카라 사이트� page. This shows a 바카라 사이트楶ension schemes 바카라 사이트� event reporting바카라 사이트� screen that lists all those schemes you are scheme administrator or practitioner for with Event Reports in progress.
Select 바카라 사이트楥ontinue바카라 사이트� on the Event Report you want to view. You must access a compiled Event Report using the 바카라 사이트業n progress바카라 사이트� screen. Any other route may create an additional version of the form or may result in the loss of data.
You바카라 사이트檒l be presented with an 바카라 사이트楢bout event reporting바카라 사이트� screen. Once you바카라 사이트檝e read it select 바카라 사이트極K바카라 사이트�.
You are now presented with the Event Report you want to view and can enter, update information or submit the report.
If you want to submit the report select 바카라 사이트楽ubmit this Event Report바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

6.8 Amend a submitted Event Report up to and including the tax year 2022 to 2023

You can amend an Event Report after it has been submitted but you바카라 사이트檒l have to wait at least 24 hours before you are able to.

To amend a submitted Event Report for a pension scheme with a PSTR beginning with 바카라 사이트�0바카라 사이트� you바카라 사이트檒l first have to select the relevant pension scheme.

Select 바카라 사이트楨vent Report바카라 사이트� from the reporting section.
Find the report for the tax year that you want to change in the overview section and select 바카라 사이트楢mend바카라 사이트�. The 바카라 사이트楻eport history바카라 사이트� page will be shown.
Select 바카라 사이트楢mend바카라 사이트�. The 바카라 사이트楨vent Report바카라 사이트� screen will be shown.
Select either 바카라 사이트楪o to reportable changes바카라 사이트� or 바카라 사이트楪o to reportable fund movements바카라 사이트� depending what you want to amend. This will take you to the appropriate screen.
Make the necessary amendments then select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

6.9 File an Accounting for Tax Return on the Pension schemes online service up to and including any quarter from 1 April 2020

To file an Accounting for Tax Return (AFT) on the Pension schemes online service for a scheme with a PSTR beginning 바카라 사이트�0바카라 사이트� you바카라 사이트檒l first have to select the relevant pension scheme. If you have an unknown scheme you바카라 사이트檒l need to follow the steps at paragraph 2.2 to obtain the PSTR and add yourself as a scheme administrator before you can proceed.

If you need to submit any new AFT returns for any quarter beginning 1 April 2020 onwards, you바카라 사이트檒l need to use the Managing pension schemes service.

Select 바카라 사이트楢ccounting for tax바카라 사이트� from the 바카라 사이트楻eporting바카라 사이트� section.
Select 바카라 사이트楽tart a new AFT return바카라 사이트� from the overview section.
Complete the online form. If you need help with any of the questions you can select the question mark icons for online assistance. If more help is needed contact the Pension schemes helpline.
Once the form is complete select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.
The charge reference that you바카라 사이트檒l need when you make your tax payment is shown on the 바카라 사이트楽ubmission successful바카라 사이트� screen within the paragraph of text. Take a note of this number as you바카라 사이트檒l need it to send with your payment. You can also view the 바카라 사이트楽ubmission receipt바카라 사이트� from this page to confirm receipt of the accounting for tax return but the charge reference is not shown on this receipt.
If you바카라 사이트檝e not taken note of the charge reference and have cleared the 바카라 사이트楽ubmission successful바카라 사이트� screen, you바카라 사이트檒l have to wait 24 hours from the submission before you바카라 사이트檒l be able to view the charge reference.
To view the charge reference select 바카라 사이트楢ccounting for tax바카라 사이트� from the 바카라 사이트楶ension scheme summary바카라 사이트� page. The charge reference will appear in the overview section.

6.10 Amend a submitted accounting for tax return up to and including any quarter from 1 April 2020

To amend an accounting for tax return submitted on the Pension schemes online service you바카라 사이트檒l first have to select the relevant pension scheme.

Select 바카라 사이트楢ccounting for tax바카라 사이트� from the 바카라 사이트楻eporting바카라 사이트� section.
Find the period for which you want to make a change and select 바카라 사이트榁iew return바카라 사이트�. The 바카라 사이트楻eturn history바카라 사이트� page will be shown.
Select 바카라 사이트楢mend바카라 사이트� from the overview section.
Complete the online form. If you need help with any of the questions you can select the question mark icons for online assistance. If more help is needed contact the Pension schemes helpline.
Once the form is complete select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

6.11 Amend or update your details

It바카라 사이트檚 important that your details are kept up to date otherwise notices and messages may not reach you. To update your details on this service you must:

On the Pension schemes online start page sign in using your 바카라 사이트 Gateway user ID and password.
Select 바카라 사이트楢ccess service바카라 사이트� for 바카라 사이트楶ension schemes for administrators바카라 사이트�. If you are a practitioner select 바카라 사이트楶ension schemes for practitioners바카라 사이트� instead.
Select 바카라 사이트楶ension schemes for administrators product바카라 사이트� or 바카라 사이트楶ension schemes for practitioners product바카라 사이트� from the heading 바카라 사이트楩ile your forms and returns바카라 사이트�.
Select 바카라 사이트榁iew or amend your details바카라 사이트�. A page will be displayed giving your current details, on this page you can only amend the UK residency or requirement for paper notices question.
To amend name and address details select 바카라 사이트楴ext바카라 사이트�.
Update or amend details as appropriate and select 바카라 사이트楴ext바카라 사이트�.
Confirm the new details are correct and then select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.

If you바카라 사이트檝e enrolled as a scheme administrator on the Managing pension schemes service, you바카라 사이트檒l also need to update your details on that service.

If you바카라 사이트檙e yet to enrol for the Managing pension schemes service, you can check guidance on enrolling on the service.

6.12 Amend establisher name and amend scheme name

If you need to amend the establisher name for a scheme that has a status of open or if you want to amend the scheme name you바카라 사이트檒l need to tell HMRC in writing at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH

You바카라 사이트檒l need to include the:

Pension Scheme Tax Reference of the scheme you want to make changes to
current name of the scheme or establisher
new name of the scheme or establisher
reason for change
contact name, address and telephone number
copy of new trust deed

6.13 No longer acting as a scheme administrator

If you stop acting as the scheme administrator for a pension scheme you must record this on Pension schemes online within 30 days. You바카라 사이트檒l be unable to stop acting as the scheme administrator if there are no other scheme administrators authorised for the pension scheme. You must associate another scheme administrator before you can remove yourself from the pension scheme record. If you바카라 사이트檝e already associated a scheme administrator, they must add themselves before you can remove yourself from the pension scheme record.

To register the end of your appointment you바카라 사이트檒l first have to select the relevant pension scheme.

Select 바카라 사이트楽cheme administrator management바카라 사이트� from the 바카라 사이트楽cheme administration바카라 사이트� section.
Select 바카라 사이트楥ease바카라 사이트� by your name from the Scheme administrator overview.
You바카라 사이트檒l be asked if you want to amend Relief at Source (RAS) records. If the scheme is registered for RAS select 바카라 사이트榊es바카라 사이트�. If not select 바카라 사이트楴o바카라 사이트�.
Select 바카라 사이트楽ubmit바카라 사이트� and enter your 바카라 사이트 Gateway user ID and password. You바카라 사이트檒l see a 바카라 사이트楽ubmission in progress바카라 사이트� screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you바카라 사이트檒l see the 바카라 사이트楽ubmission successful바카라 사이트� screen.
If you바카라 사이트檝e authorised us to deal with or provide information to a practitioner they바카라 사이트檒l have their authorisation stopped. They바카라 사이트檒l need to be authorised by another existing or new scheme administrator to continue to receive information or deal with HRMC.
If there바카라 사이트檚 more than one scheme administrator recorded on the scheme record the next scheme administrator in the list will become the first named administrator and will receive all correspondence from HMRC.

6.14 Retention period for partially completed and saved online forms

Partially completed and saved forms are stored on Pension schemes online for a period of 7 days and then deleted with the exception of:

an Event Report 바카라 사이트� saved data can be stored throughout the year 바카라 사이트� see paragraph 6.6
an Accounting for Tax Return 바카라 사이트� saved data is retained for 30 days and then deleted
a pension scheme return 바카라 사이트� data is retained for 11 months from the date of issue of the notice

6.15 View your charge reference

When you make a payment to HMRC, you should include the relevant charge reference. Your charge reference is made up of 3 letters followed by 11 numbers. You바카라 사이트檒l get this when you submit your Accounting for Tax return.

To view your charge reference again, you바카라 사이트檒l first have to select the relevant pension scheme.

When you바카라 사이트檝e selected the relevant pension scheme, select the 바카라 사이트楢ccounting for Tax바카라 사이트� option in the 바카라 사이트楻eporting바카라 사이트� section.

You바카라 사이트檒l see a list of submitted Accounting for Tax Returns and the relevant charge references for each return.

Question 7

7. Get more information

Accepted Answer

The Pensions Tax Manual (PTM) has comprehensive practical and technical guidance on the pension scheme tax regime.

Cookies on 바카라 사이트

1. Update or recover lost details

1.1 Lost scheme administrator or practitioner ID

1.2 Update scheme administrator or practitioner account details

1.3 바카라 사이트 Gateway user ID and password fail after not using them for 3 years

Scheme administrators

Practitioners

2. Add yourself as a scheme administrator to a pension scheme

2.1 Schemes in existence before 6 April 2006

2.2 Pension Scheme Tax Reference and SF reference number

2.3 Add yourself as a scheme administrator

2.4 Act as a scheme administrator for more than one scheme

2.5 Possible error message

2.6 Pension schemes registered on or after 6 April 2006

3. Associate additional scheme administrators

3.1 Associate a second or subsequent scheme administrator

4. Authorise a practitioner

4.1 About authorised practitioners

4.2 Authorise a practitioner

4.3 Scheme administrator ceasing to act

4.4 Practitioner de-authorisation by scheme administrator

4.5 Practitioner de-authorisation by scheme practitioner

5. Amend scheme administrator name

6. Mandatory online filing

6.1 Forms that must be filed on Pension schemes online

6.2 File online

6.3 Select the relevant pension scheme

6.4 File a pension scheme return for the 2023 to 2024 tax year or earlier

6.5 Amend a submitted pension scheme return for the 2023 to 2024 tax year or earlier

6.6 File an Event Report up to and including the tax year 2022 to 2023 (including winding up a scheme)

6.7 View a compiled Event Report up to and including the tax year 2022 to 2023 on the Pension schemes online service

6.8 Amend a submitted Event Report up to and including the tax year 2022 to 2023

6.9 File an Accounting for Tax Return on the Pension schemes online service up to and including any quarter from 1 April 2020

6.10 Amend a submitted accounting for tax return up to and including any quarter from 1 April 2020

6.11 Amend or update your details

6.12 Amend establisher name and amend scheme name

6.13 No longer acting as a scheme administrator

6.14 Retention period for partially completed and saved online forms

6.15 View your charge reference

7. Get more information

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