Send pension scheme reports
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
Who submits the returns and event reports
The scheme administrator is responsible for submitting:
- 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 we need more information about a registered pension scheme, we may send you a notice telling you to fill in a pension scheme return. Occupational and non-occupational schemes have separate versions of the return.
This pension scheme return is different from the scheme return for The Pensions Regulator and form SA970 Tax Return for Trustees of Registered Pension Schemes.
Deadline for submitting the pension scheme return
The notice to file letter from us will state the deadline for submitting the pension scheme return.
If we do not receive the pension scheme return by the deadline, you will be charged a £100 penalty. Daily penalties of £60 may also apply if the return is still not submitted.
Submitting a pension scheme return
If your pension scheme has a pension scheme tax reference (PSTR) starting with ‘0’, you must file your pension scheme return using the Pension schemes online service.
For pension schemes with a PSTR starting with ‘2’, we’ll tell you how to file your pension scheme return when we issue your notice to file.
Amending a submitted pension scheme return
If you make a mistake on the original pension scheme return, you should send an amended one as soon as you can.
You can use the Pension schemes online service to submit an amendment 24 hours after the original submission.
Accounting for Tax returns
As scheme administrator, you must pay tax charges when a registered pension scheme makes certain payments. You must report and pay the following tax charges to HMRC using the Accounting for Tax return.
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, and they’ve used up their lifetime allowance. This charge only applies for the tax year ending 5 April 2023 and earlier tax years.
From 6 April 2023, it will only apply for the Public Service Pensions Remedy.
Special lump sum death benefit charge
A 45% tax that’s due if the scheme pays certain lump sums following the death of a member.
Serious ill-health lump sum charge
From 16 September 2016, treat serious ill-health lump sum payment as taxable income. It forms part of the Real Time Information reporting that pension scheme administrators have to do.
Do not include these payments made on or after 16 September 2016 to scheme members aged 75 or over on the Accounting for tax return.
Authorised surplus payments charge
A 25% tax that’s 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
Applies 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.
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 we do not receive the Accounting for Tax return or tax charge payments by the deadline, you will be charged penalties.
Submitting an Accounting for Tax return
For any quarter starting 1 April 2020 onwards, you must use the Managing pension schemes service to submit any new Accounting for Tax returns.
If the pension scheme has a PSTR starting with ‘0’, first migrate your pension scheme to the Managing pension schemes service to be able to do this.
Find out how to submit an Accounting for Tax return using the Managing pension schemes service.
For any quarter earlier than 1 April 2020 for a scheme with:
- a PSTR starting with ‘0’, you must use the Pension schemes online service to submit any new Accounting for Tax returns
- a PSTR starting with ‘2’, you should email [email protected] and put ‘AFT — Managing pension schemes’ in the subject line
Amending 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
You must report certain events in a registered pension scheme to us using the Event Report.
Schemes with PSTR starting with ‘0’
If your pension scheme has a PSTR starting with ‘0’, you must submit event reports for the tax year 2022 to 2023 or earlier on the Pension 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.
Reportable events between tax years 2011 to 2012 and 2022 to 2023
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 Pension schemes online service.
For event numbers 10, 11, 12, 13, 14, 19 and 20 you’ll need to:
- Submit your Event Report on the Pension schemes online service.
- Email [email protected] so 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 Pension schemes online service, you can submit amendments 24 hours after the original submission.
Reportable events for tax year 2023 to 2024 onwards
You must use the Managing pension schemes service to compile and submit an Event Report for tax year 2023 to 2024 onwards.
If the pension scheme has a PSTR starting with ‘0’, you first need to migrate your pension scheme to the Managing pension schemes service to be able to do this.
Find out how to submit an Event Report using the Managing pension schemes service.
For event numbers 10, 11, 12, 14, 19 and 20, you’ll need to:
- Submit your Event Report on the Managing pension schemes service.
- Email [email protected] so we can update the record on the Pension schemes online service.
If you make a mistake on the original Event Report, you should send an amended Event Report as soon as you can.
Schemes with PSTR starting with ‘2’
If you need to submit an Event Report for a scheme with a PSTR starting with ‘2’ for the tax year 2022 to 2023 or earlier, you must email: [email protected] and put ‘Event Report — Managing pension schemes’ in the subject line.
If you make a mistake on the original Event Report, you should send an amended Event Report as soon as you can. Email: [email protected] and put ‘Event Report — Managing pension schemes’ in the subject line.
Reporting events for tax year 2024 to 2025 onwards
Event 24 is a new event added to the Event Report on the Managing pension schemes service. This event is to report the payment of a lump sum or lump sum death benefit in relation to a relevant benefit crystallisation event.
You’ll no longer be able to report these events for the tax year 2024 to 2025 onwards:
- Event 2
- Event 6
- Event 7
- Event 8
- Event 8A
Details of events to be reported
Event 1
The scheme made or treated as having made an unauthorised payment.
Event 2
Payments of lump sum death benefits of more than 50% of the lifetime allowance.
From the tax year 2024 to 2025, you cannot report this event.
Event 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.
Event 4
Payment of a serious ill-health lump sum to a member who is either a scheme employer, director of a scheme employer (or associated company) or connected to such a person.
Event 5
The scheme stops paying out an ill-health pension.
Event 6
A member’s benefits are tested against the lifetime allowance (a benefit crystallisation event), if their benefits are more than the standard lifetime allowance and they have any of the following:
- an enhanced lifetime allowance
- enhanced protection
- fixed protection
- fixed protection 2014
- fixed protection 2016
- individual protection 2014
- individual protection 2016
You need to tell us if your members have relied on fixed protection 2016 or individual protection 2016 between tax years 2011 to 2012 and 2022 to 2023. Contact HMRC to find out how to send the information.
From the tax year 2024 to 2025, you cannot report this event.
Event 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.
From the tax year 2024 to 2025, you cannot report this event.
Event 8
Payment of a pension commencement lump sum to a member with primary or enhanced protection when the lump sum is more than the maximum lump sum payable to a member without lump sum protection.
From the tax year 2024 to 2025, you cannot report this event.
Event 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
- scheme specific lump sum protection and the lump sum is more than 7.5% of the lifetime allowance
From the tax year 2024 to 2025, you cannot report this event.
Event 9
A transfer to a qualifying recognised overseas pension scheme where the transfer request took place before 6 April 2012.
For transfers which took place after 6 April 2012, read section ‘Report transfers to qualifying recognised overseas pension schemes’.
Event 10
The scheme becomes or stops being an investment regulated pension scheme.
Event 11
The scheme changes its rules to either:
- require the scheme to make an unauthorised payment
- allow the scheme to have investments other than insurance policies
Event 12
A scheme treated as 2 schemes by HMRC before 6 April 2006 changes any of its rules.
Event 13
The scheme’s structure changes.
Event 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.
Event 18
The scheme administrator is subject to a scheme sanction charge because of investment in taxable property.
Event 19
The scheme changes its country of establishment.
Event 20
The scheme becomes or stops being an occupational pension scheme.
Event 20A
The scheme becomes or stops being a Master Trust. You must report this on the Event Report within 30 days of this event.
You must tell The Pensions Regulator if your scheme becomes a Master Trust. Find out how to apply for authorisation of a new Master Trust on The Pensions Regulator website.
You may also need to tell The Pensions Regulator if your scheme ceases to be a Master Trust.
Event 21
Either a member or dependant moves into flexible drawdown — tax years 2012 to 2013, 2013 to 2014 and 2014 to 2015 only.
Event 22
The scheme administrator has automatically issued a ‘standard’ pension savings statement.
Event 23
The scheme administrator has automatically issued a ‘money purchase’ pension savings statement.
Event 24
The scheme administrator has made a payment of a lump sum or lump sum and death benefit in relation to a relevant benefit crystallisation event. This is where the member has exceeded the standard lump sum allowance or standard lump sum and death benefit allowance. You’ll be able to report if the member is relying on protected allowances.
Wind up a pension scheme
You must also use the Event Report to tell HMRC that a pension scheme has been wound up.
Deadlines for submitting event reports
You must submit an Event Report by 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 we do not receive the Event Report by the deadline, you may be charged a penalty of up to £300. Daily penalties of up to £60 may also apply 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.
Lump sum payments above the tax-free limit
As scheme administrator, you must report to HMRC through Real Time Information, where a member has received a lump sum either:
- above the standard lump sum allowance — you can find this in the pension schemes rates
- above their increased lump sum allowance (due to protected allowances they rely upon)
So we can tax the excess at their marginal rate.
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.
Get more information
You can find out more about:
- the Accounting for Tax return in the PTM162000 Pensions Tax Manual
- the Event Report in the PTM161000 Pensions Tax Manual
- real time reporting in chapter 2 ‘special procedures’ of the CWG2 guide
You can also find more on reporting events on The Pensions Regulator website.
Updates to this page
Published 16 September 2014Last updated 6 April 2024 + show all updates
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Amended information about lifetime allowance as it is being replaced by lump sum benefits.
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Information about submitting and amending event reports for schemes with PSTR beginning with '2' has been added.
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You must use the Managing Pension Schemes service to compile and submit an Event Report for 2023 to 2024 tax year onwards. The 'Reportable Events for 2023 to 2024 tax year onwards' section has been updated.
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From April 2023, you will no longer be able to compile and submit event reports for the tax year 2023 to 2024 onwards on the Pension schemes online service. In summer 2023, you will be able to create, compile and view the event report in-year on the managing pension scheme service.
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We have added guidance for pension scheme administrators on migrating pension schemes from the Pension Schemes Online service.
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Information about how to submit an AFT return using the Managing pensions schemes service for a scheme with a PSTR beginning with ‘2’ has been added.
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Submitting your AFT return through the Managing Pension Schemes service and Submitting your AFT return through the Pension Schemes Online service sections have been added.
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The 'pensions scheme returns' section has been updated with more information on how to file your pension scheme return.
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Changes made to the sections on Accounting for Tax Returns, Deadlines for Accounting for Tax Returns and Event Reports to include guidance on the additional features being introduced to the Managing Pension Schemes service.
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The section reportable events for 2011 to 2012 onwards has been updated.
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Information about Event Reports 22 and 23 has been updated.
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Links to paper forms APSS301, 313, 300A, 300B have been removed as these are no longer available. These events can be reported using the online service.
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Accounting for Tax (AFT) Returns has been updated to show the latest information about the serious ill-health lump sum charge. Reportable events for 2011 to 2012 onwards have been updated to show the deadlines for submission.
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Overseas transfer charges added to the table and reporting QROPS transfers section amended.
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The rates for serious ill-health lump sum charge have been updated.
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This guidance has been updated to reflect legislation changes effective from 6 April 2016 for pension flexibility payments and pension flexibility death benefits payments and when you should submit Event Reports.
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Special lump sum death benefit and serious ill-health lump sum charges reduced to 45% (from 55%) effective 6 April 2015. Number of members per-band for Event Report 11 has changed. Event Report 21 is not applicable from 6 April 2015. Event Report 22 only applies in certain circumstances from 6 April 2015, see table for details. Event Report 23 added for when the scheme administrator has to issue a money purchase pensions savings statement.
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First published.