Guidance

Changes to 2024 to 2025 pension scheme return for Pension Scheme Administrators

Find out what you need to do to prepare for the new 2024 to 2025 pension scheme return.

As a Pension Scheme Administrator who manages a registered pension scheme, you must act now and prepare for changes to the pension scheme return process for 2024 to 2025 returns onwards.  

What’s changing about pension scheme returns from the 2024 to 2025 tax year

From 6 April 2025 you will not be able to file a pension scheme return using the Pension Schemes Online Service. 

HMRC will send you a notice to file 2024 to 2025 returns for schemes on the Managing Pension Schemes service

We’ll ask for more information than we used to for previous pension scheme returns completed on the Pension Schemes Online service.  

Depending on the size of the scheme, different information will be required as part of the return.  

When to complete your new pension scheme return 

The notice to file sent by HMRC will state the deadline the pension scheme return must be submitted by.  

If your scheme is already on, or migrates onto the Managing Pension Schemes service before April 2025, notices to file the 2024 to 2025 return will be issued in April 2025. This will be subject to a deadline of 31 January 2026.

If the pension scheme return is not received by the 31 January 2026 deadline, you’ll be charged a £100 penalty. Daily penalties of up to £60 a day may also be charged if the return is still not submitted.

Check how to enrol and migrate your pension scheme to the Managing Pension Schemes service.

Who needs to complete a 2024 to 2025 pension scheme return  

You’ll only need to submit a pension scheme return if we send you a notice to file. Even if you have not previously received a notice to file a pension scheme return, you might in the future. If you are a Pension Scheme Administrator responsible for more than one scheme, you may have to complete a return for each scheme you manage. 

What Pension Scheme Administrators registered on the service should do now to prepare

  1. Before taking any other action, you should log into the Managing Pension Schemes service and make sure your scheme administrator contact details including address and email address are up to date. This is so we can make sure the notice to file is sent to the right person along with any further communications.

  2. Make sure you have migrated all of your active schemes with a Pension Schemes Tax Reference beginning with ‘0’, to the Managing Pension Scheme service from the Pension Schemes Online service. This will give you more time to compile and submit the new pension scheme returns for these schemes by the deadline. If you have a scheme that is no longer active, you will need to wind the scheme up on the Pension Schemes Online service.

  3. Make sure you are ready to collate the information about the standard pension scheme return or self-invested personal pension (SIPP) Schemes Return for the 2024 to 2025 tax year.

Standard pension scheme return

What you need to know to make sure you are ready to complete a Standard Return for the 2024 to 2025 tax year

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Self-invested personal pension (SIPP) scheme return

What you need to know to make sure you are ready to complete a SIPP Return for the 2024 to 2025 tax year

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 12 February 2024
Last updated 22 April 2024 + show all updates
  1. Information has been added about what you need to do to prepare to complete your self-invested personal pension (SIPP) Return for the 2024 to 2025 tax year.

  2. Guidance on being ready to collate information about the standard Pension Scheme return or self-invested personal pension (SIPP) scheme return has been removed.

  3. First published.

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