Guidance

Online service for scheme administrators and practitioners

Updated 13 December 2023

1. Update or recover lost details

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 who will be able to issue you with 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 you’ve registered and activated the online service you should visit ‘Your account’ and enter your email address. If you lose your online ID or password you can then get a reminder by email.

1. On the Pension schemes online start page, sign in using your user name and password.
2. Select ‘Services you can use’ from the ‘Main menu’ on the left side of the screen.
3. Select ‘Change details’.
4. Enter your email address in the boxes provided and select ‘Next’.
5. Check the details on screen and then select ‘Next’. The screen will then confirm that your details have been updated.

1.3 User ID and password fail after not using them for 3 years

Scheme administrators

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

HMRC will still hold your pension scheme administrator ID and registration details but they will need to be recovered.

Find out how to access Pensions scheme online again in the ‘How to recover your enrolment details’ section of the Manage a registered pension scheme guide.

Practitioners

If you’re a pension scheme practitioner and have not signed in using your business tax account in the last 3 years, your credentials may also have been deleted. Find out how to access Pensions schemes online again in the ‘How to recover your enrolment details’ section of the 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, you’ll only need to follow steps 1 to 5 in the ‘How to recover your enrolment details’ section of the guide. Once you’ve done this an existing practitioner user can allocate the service to you.

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

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, you’ll 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 ‘A0’, you’ll 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 you’ll be asked for the scheme’s Pension Scheme Tax Reference (PSTR). If you do not have this but have an SF reference number contact Pension schemes helpline and they’ll issue the PSTR. You’ll 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 you’re not sure if it’s correct contact the Pension schemes helpline.

2.3 Add yourself as a scheme administrator

1. On the Pension schemes online start page sign in using your user name and password.
2. Select ‘View account’ under ‘Pension schemes online for administrators’.
3. Select ‘Pension scheme for administrators product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
4. Select ‘Add yourself as a scheme administrator’ under the heading ‘Administration’ on the toolbar on the left side.
5. You’ll be asked for the PSTR. If you do not have it you’ll 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 ‘Add yourself as scheme administrator’.
6. Enter the information requested and select ‘Add yourself as scheme administrator’.
7. If the scheme was set up before 6 April 2006 you’ll now be asked if you were the scheme administrator before 6 April 2006. Select the appropriate option and select ‘Submit’.
8. If you selected ‘Yes’ at stage 7 you’ll be presented with a pre-populated page with your scheme administrator details. Make sure they’re correct and then select the box next to ‘I (your name), confirm that the above information is correct’ and select ‘Submit’, then enter your User ID and password.
9. If you selected ‘No’ at stage 7 or if the scheme was set up on or after 6 April 2006 you’ll need to tick a number of declaration boxes, select ‘Submit’ then enter your User ID and password.
10. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen. You’ll be given the option to view the submission receipt. The PSTR will appear in the body of the text.

You’ve now successfully added yourself to your scheme but you’ll 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 you’re the scheme administrator for more than one pension scheme you’ll 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 you’ll need to get them to associate you to the scheme first — see section 3.

To find out who the scheme administrator is you’ll 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 you’re 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 you’ll not be able to make your declaration that you’re the administrator of the scheme and have your details added to the record, until they’ve associated you to the scheme — 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.

3. Associate additional scheme administrators

3.1 Associate a second or subsequent scheme administrator

If there’s more than one scheme administrator for your scheme you must complete the ‘Associating a scheme administrator’ process online.

Before you start you need to make sure that:

• there’s currently a scheme administrator registered online with the scheme
• those who are waiting to tell us that they’re also scheme administrators have pre-registered for Pension schemes online if not, they should contact the Pension schemes helpline

The scheme administrator on HMRC’s 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 they’ve stopped acting.

There’s no limit to the number of scheme administrators that can be added to a scheme. To associate a second or subsequent scheme administrator you’ll need their scheme administrator ID.

1. On the Pension schemes online start page sign in using your user name and password.
2. Select ‘View account’ under ‘Pension schemes online for administrators’.
3. Select ‘Pension scheme for administrators product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
4. Select either ‘View all pension schemes’ from the left toolbar — this will give you a list of all the schemes you’re added to as the scheme administrator, or you use the ‘Select a pension scheme’ function from the bottom-left box if you know the PSTR or submission reference.
5. Either select the pension scheme you want or enter the PSTR . The ‘Pension scheme summary’ page will then be displayed.
6. Select ‘Scheme administrator management’ from the bottom-left box and this will give you a list of the scheme administrators for that scheme. To associate a further scheme administrator select ‘Associate another scheme administrator’.
7. 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 you’ve completed the process. Select ‘Next’.
8. Details of the ‘new’ scheme administrator will now be displayed on a ‘Scheme administrator overview’. If you want to associate a further scheme administrator repeat the process. When you’ve associated all the scheme administrators that need to be associated to that pension scheme select ‘Go to submit’.
9. Enter your User ID and password and select ‘Submit’. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen. The scheme administrators are now associated to the scheme.
10. The status of the new scheme administrators will be shown as ‘Associated’. After 24 hours the new scheme administrators will be able to add themselves to the scheme by following the process in section 2.3.

4. Authorise a practitioner

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 — including access to the scheme records — 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 they’re authorised to receive information. If the practitioner’s 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 they’ll 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 you’ll need their 8-digit practitioner ID. You’ll only be able to authorise a practitioner with a practitioner ID beginning with ‘0’.

1. On the Pension schemes online start page sign in using your user name and password.
   
2. Select ‘View account’ under ‘Pension schemes online for Administrators’.
   
3. Select ‘Pension scheme for administrators product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
   
4. Select either ‘View all pension schemes’ from the left toolbar — this will give you a list of all the schemes you are added to as the scheme administrator, or you use the ‘Select a pension scheme’ function from the bottom-left box if you know the PSTR or submission reference.
   
5. Either select the pension scheme you want or enter the PSTR. The ‘Pension scheme summary’ page will then be displayed.
   
6. Select ‘Practitioner management’ under the scheme administration link.
   
7. Select ‘Authorise new practitioner’.
   
8. Enter the practitioner ID and client reference (if known) and select ‘Next’. The client reference is not mandatory information. It is the reference that the practitioner uses to identify their client.
   
9. If you’re authorising HMRC to deal with more than one practitioner repeat the process for each one.
   
10. When all practitioners are listed select ‘Go to summary and submit’.
    
11. Enter your User ID and password and select ‘Submit’. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen. The practitioners are now associated to the scheme but will not be able to access the scheme record for at least 24 hours.
    
12. Provide your authorised practitioner with your scheme administrator ID as they need to enter it when submitting returns and reports on your behalf.

4.3 Scheme administrator ceasing to act

If you stop acting as scheme administrator any authority you’ve 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.

1. On the Pension schemes online start page and sign in using your user name and password.
   
2. Select ‘View account’ under ‘Pension schemes online for Administrators’.
   
3. Select ‘Pension scheme for administrators product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
   
4. Select either ‘View all pension schemes’ from the left toolbar — this will give you a list of all the schemes you are added to as the scheme administrator, or you use the ‘Select a pension scheme’ function from the bottom-left box if you know the PSTR or submission reference.
   
5. Either select the pension scheme you want or enter the PSTR. The ‘Pension scheme summary’ page will then be displayed.
   
6. Select ‘Practitioner management’ under the scheme administration link.
   
7. Select ‘De-authorise’ next to the practitioner you want to de-authorise.
   
8. Select ‘Next’.
   
9. Select ‘Go to submit’.
   

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.

1. On the Pension schemes online start page and sign in using your user name and password.
   
2. Select ‘View account’ under ‘Pension schemes online for Practitioners’.
   
3. Select ‘Pension scheme for practitioners product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
   
4. Select either ‘View all pension schemes’ from the left toolbar — this will give you a list of all the schemes you are authorised to, or you use the ‘Select a pension scheme’ function from the bottom-left box if you know the PSTR or submission reference.
   
5. Either select the pension scheme you want or enter the PSTR. The ‘Pension scheme summary’ page will then be displayed.
   
6. Select ‘Practitioner management’ under the scheme administration link.
   
7. Select ‘Cease’.
   
8. Select ‘Next’.
   
9. Select ‘Go to submit’.
   

Once a practitioner has de-authorised themselves from a pension scheme, they’ll no longer:

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

5. Amend scheme administrator name

Once registered, if you need to change the scheme administrator name, you’ll need to tell HMRC in writing at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH

You’ll 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 individual’s name.

6. Mandatory online filing

To prevent you losing data we recommend that there’s 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

It’s 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 administrator’s declaration
• Event Reports for the tax year 6 April 2022 to 5 April 2023 or earlier
• notification of termination of a scheme administrator’s 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 you’re a scheme administrator you’ll need to be added to the scheme. If you’re the first administrator you should follow the instructions in section 2. If there’s more than one scheme administrator and the first has already been added on Pension schemes online then they’ll need to associate you as described in section 3.

If you’re a practitioner filing a return on behalf of the scheme administrator you’ll 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. You’ll need the named person’s 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:

1. On the Pension schemes online start page sign in using your user name and password.
   
2. Select ‘View account’ under ‘Pension schemes online for administrators’.
   
3. Select ‘Pension scheme for administrators product’ under the heading ‘File forms and returns’ (top-right box). You’ll be taken to the ‘Pension schemes online welcome page’.
   
4. Select either ‘View all pension schemes’ from the left toolbar — this will give you a list of all the schemes you are added to as the scheme administrator, or you can use the ‘Select a pension scheme’ function from the bottom-left box if you know the PSTR or submission reference.
   
5. Either select the pension scheme you want or enter the PSTR. The ‘Pension scheme summary’ page will then be displayed.
   

6.4 File a Pension Scheme Return

If HMRC needs more information about a registered pension scheme it 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 ‘0’ you must file your pension scheme return using the Pension schemes online service.

To start a new Pension Scheme Return you’ll first have to select the relevant pension scheme.

1. Select ‘Registered Pension Scheme Return’ from the ‘Reporting’ section.
   
2. From the overview find the appropriate year ending that has the status ‘Notice received’ and select ‘Start’.
   
3. Complete the online form. In answer to the question ‘Is the scheme an occupational scheme?’ select ‘Yes’ for an employer sponsored pension scheme or ‘No’ for a self-invested personal pension scheme or personal pension scheme.
   
4. 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.
   
5. 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 ‘Incomplete task’ when you access Pension schemes online.
   
6. When you are ready to submit the return select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.

6.5 Amend a submitted Pension Scheme Return

You have to 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 ‘0’ you’ll first have to select the relevant pension scheme.

1. Select ‘Registered Pension Scheme Return’ from the ‘Reporting’ section.
   
2. Find the return that you’ve previously submitted from the overview. The status will be shown as ‘Submitted’ and you’ll have the option to ‘Amend’ or ‘View returns’. Select ‘Amend’ and you’ll be shown a ‘Return history’.
   
3. Select ‘Amend’ from the overview detail.
   
4. Fill out the online form then select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ 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 ‘0’ you must file your event report using the Pension schemes online service.

If you’ve migrated the scheme you are submitting the Event Report for, you’ll also need to email [email protected] if you’ve 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 you’ll first have to select the relevant pension scheme.

1. If you’ve found the relevant pension scheme select ‘Event Report’ from the ‘Reporting’ section. If you have an unknown scheme you’ll need to follow the steps at paragraph 2.2 to obtain the PSTR and add yourself as a scheme administrator before you can proceed.
   
2. Select ‘Start a new Event Report’. You’ll see the ‘Event Reporting for a scheme’ screen.
   
3. Select ‘Start a new Event Report’.
   
4. If you are in the process of compiling a report an ‘In progress’ message will be displayed under the ‘Status’ heading. The option to ‘Continue’ will be displayed under the ‘Action’ heading. Select ‘Continue’ to make sure you see all information previously compiled.
   
5. Select the year for which you want to make the report from the drop down menu then select ‘Next’. You’ll see an ‘About Event Reporting’ screen.
   
6. Read the information and select ‘OK’. You’ll see the ‘Event Report — summary’ page.
7. You’ll be asked if you have ‘any reportable changes for this pension scheme or its membership numbers’ or ‘any reportable fund movements for this pension scheme’. Select the correct link in answer to this question.
   
8. Depending on what link was selected you’ll see either the ‘Reportable events to the scheme — overview’ or the ‘Reportable fund movements — overview’ screen. These will give details of any earlier reportable ‘Events’ or ‘Fund movements’ already reported. Select ‘Add an Event’ or ‘Go to this section’ as appropriate.
   
9. Complete the online form. Once you’ve entered the events you want to report return to the ‘Event Report — summary’ screen.
   
10. You’ll be given options: ‘Submit this Event Report’, ‘Save & Exit this Event Report’, ‘Delete this Event Report’ and ‘Exit without saving’.
    
11. If you have no more events that you need to report and it’s after the end of the tax year to which it relates, or if you’re reporting that the scheme has wound up, select ‘Submit this Event Report’ and enter your User ID and password.
    
12. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.
    
13. 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 ‘Save and exit this Event Report’. At this point the data you have entered has not been fully saved and you must continue through the remaining steps.
    
14. After choosing to save and exit you’ll be presented with an ‘Event Report disclaimer’ screen. Read the information, check the box to confirm you have read and accept the conditions, then select ‘OK’.
    
15. The screen will refresh whilst the saving process continues until the ‘Submission deadline date’ screen is displayed. At this point you must select ‘Complete save and exit of this Event Report’. If you do not you’ll lose data.
    
16. 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 you’ll be able to add to the report and amend it.
    
17. If you want to completely clear any events you’ve entered but not yet submitted and start the Event Report again select ‘Delete this Event Report’.

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.

1. Select ‘Event Report’ on the ‘Welcome’ page. This shows a ‘Pension schemes — event reporting’ screen that lists all those schemes you are scheme administrator or practitioner for with Event Reports in progress.
   
2. Select ‘Continue’ on the Event Report you want to view. You must access a compiled Event Report using the ‘In progress’ screen. Any other route may create an additional version of the form or may result in the loss of data.
   
3. You’ll be presented with an ‘About event reporting’ screen. Once you’ve read it select ‘OK’.
   
4. You are now presented with the Event Report you want to view and can enter, update information or submit the report.
   
5. If you want to submit the report select ‘Submit this Event Report’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ 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 you’ll 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 ‘0’ you’ll first have to select the relevant pension scheme.

1. Select ‘Event Report’ from the reporting section.
   
2. Find the report for the tax year that you want to change in the overview section and select ‘Amend’. The ‘Report history’ page will be shown.
   
3. Select ‘Amend’. The ‘Event Report’ screen will be shown.
   
4. Select either ‘Go to reportable changes’ or ‘Go to reportable fund movements’ depending what you want to amend. This will take you to the appropriate screen.
   
5. Make the necessary amendments then select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ 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 ‘0’ you’ll first have to select the relevant pension scheme. If you have an unknown scheme you’ll 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, you’ll need to use the Managing Pension Schemes service.

1. Select ‘Accounting for tax’ from the ‘Reporting’ section.
   
2. Select ‘Start a new AFT return’ from the overview section.
   
3. 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.
   
4. Once the form is complete select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.
   
5. The charge reference that you’ll need when you make your tax payment is shown on the ‘Submission successful’ screen within the paragraph of text. Take a note of this number as you’ll need it to send with your payment. You can also view the ‘Submission receipt’ from this page to confirm receipt of the accounting for tax return but the charge reference is not shown on this receipt.
   
6. If you’ve not taken note of the charge reference and have cleared the ‘Submission successful’ screen, you’ll have to wait 24 hours from the submission before you’ll be able to view the charge reference.
   
7. To view the charge reference select ‘Accounting for tax’ from the ‘Pension scheme summary’ 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 you’ll first have to select the relevant pension scheme.

1. Select ‘Accounting for tax’ from the ‘Reporting’ section.
   
2. Find the period for which you want to make a change and select ‘View return’. The ‘Return history’ page will be shown.
   
3. Select ‘Amend’ from the overview section.
   
4. 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.
   
5. Once the form is complete select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.
   

6.11 Amend or update your details

It’s 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:

1. On the Pension schemes online start page sign in using your user name and password.
   
2. Select ‘Access service’ next to ‘Pension schemes for administrators’. If you are a practitioner select ‘Pension schemes for practitioners’ instead.
   
3. Select ‘Pension schemes for administrators product’ or ‘Pension schemes for practitioners product’ under the heading ‘File your forms and returns’ (top-right box).
   
4. Select ‘View or amend your details’ in the left margin. 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.
   
5. To amend name and address details select ‘Next’.
   
6. Update or amend details as appropriate and select ‘Next’.
   
7. Confirm the new details are correct and then select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.

If you’ve enrolled as a scheme administrator on the Managing pension schemes service, you’ll also need to update your details on that service.

If you’re 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 you’ll need to tell HMRC in writing at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH

You’ll 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. You’ll 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 you’ve 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 you’ll first have to select the relevant pension scheme.

1. Select ‘Scheme administrator management’ from the ‘Scheme administration’ section.
   
2. Select ‘Cease’ next to your name from the Scheme administrator overview.
   
3. You’ll be asked if you want to amend Relief at Source (RAS) records. If the scheme is registered for RAS select ‘Yes’. If not select ‘No’.
   
4. Select ‘Submit’ and enter your User ID and password. You’ll see a ‘Submission in progress’ screen. Do not attempt to resubmit the information or close your browser at this point. After a couple of minutes you’ll see the ‘Submission successful’ screen.
   
5. If you’ve authorised us to deal with or provide information to a practitioner they’ll have their authorisation stopped. They’ll need to be authorised by another existing or new scheme administrator to continue to receive information or deal with HRMC.
   
6. If there’s 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 — saved data can be stored throughout the year — see paragraph 6.6
• an Accounting for Tax Return — saved data is retained for 30 days and then deleted
• a Pension Scheme Return — 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. You’ll get this when you submit your Accounting for Tax return.

To view your charge reference again, you’ll first have to select the relevant pension scheme.

When you’ve selected the relevant pension scheme, select the ‘Accounting for Tax’ option in the ‘Reporting’ section.

You’ll see a list of submitted Accounting for Tax Returns and the relevant charge references for each return.

7. Get more information

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