Guidance

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.

From:
HM Revenue & Customs
Published
16 September 2014
Last updated
6 April 2024 — See all updates

Who submits the returns and event reports

The scheme administrator is responsible for submitting the:

  • 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 HMRC needs more information about a registered pension scheme they may send you a notice telling you to complete a pension scheme return.

If your pension scheme has a pension scheme tax reference (PSTR) beginning with ‘0’ you must file your pension scheme return using the pension schemes online service.

If your pension scheme has a PSTR beginning with ‘2’, we’ll tell you how to file your pension scheme return when we issue your notice to file.

There are 2 versions of the pension scheme return, one for occupational schemes and the other for non-occupational schemes.

This pension scheme return should not be confused with either the scheme return that needs to be sent to The Pensions Regulator or form SA970 Tax Return for Trustees of Registered Pension Schemes.

Deadline for submitting the pension scheme return

The notice to file letter sent by HMRC will state the date the pension scheme return must be submitted by. If the pension scheme return is not received by the deadline you’ll be charged a £100 penalty. Daily penalties of £60 may also be charged if the return is still not submitted.

How to amend a submitted pension scheme return

If you made a mistake on the original pension scheme return you should send an amended one as soon as you can. You can submit amendments using the pension schemes online service. You can start submitting an amendment 24 hours after you made the original submission online.

Accounting for Tax returns

As scheme administrator you’re subject to tax charges when a registered pension scheme makes certain payments.

The following tax charges must be reported and paid 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 have used up their lifetime allowance.

The lifetime allowance charge only applies for the tax year ending 5 April 2023 and earlier tax years. From 6 April 2023, it will only apply in relation to the Public Service Pensions Remedy.

Special lump sum death benefit charge

A 45% tax that is due if the scheme pays certain lump sums following the death of a member.

Serious ill-health lump sum charge

From 16 September 2016 we will treat the 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 serious ill-health lump sum 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 is 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

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 the Accounting for Tax return or tax charge payments are not received by the due date you will be charged penalties.

How to amend 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.

Detailed guidance on the Accounting for Tax return can be found in the PTM162000 Pensions Tax Manual.

You must use the Managing pension schemes service to submit any new Accounting for Tax returns for any quarter beginning 1 April 2020 onwards.

If the pension scheme has a PSTR beginning with ‘0’, you’ll need to migrate your pension scheme to the Managing pension schemes service first to be able to do this.

Find out how to submit an Accounting for Tax return using the Managing pension schemes service.

You must use the pension schemes online service to submit any new Accounting for Tax returns for any quarter earlier than 1 April 2020 for a scheme with a PSTR beginning with ‘0’.

If you need to file an Accounting for Tax return for any quarter earlier than 1 April 2020 for a scheme with a PSTR beginning with ‘2’, you should email pensions.administration@hmrc.gov.uk and put ‘AFT — Managing pension schemes’ in the subject line.

Event reports

There are some events that occur in a registered pension scheme that must be reported to HMRC using the Event Report.

Schemes with PSTR beginning with ‘0’

If your pension scheme has a PSTR beginning with ‘0’ you must submit event reports for the 2022 to 2023 tax year 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 2011 to 2012 and 2022 to 2023 tax years

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 both:

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 start submitting amendments 24 hours after you made the original submission.

Reportable events for 2023 to 2024 tax year onwards

You must use the Managing pension schemes service to compile and submit an Event Report for 2023 to 2024 tax year onwards.

If the pension scheme has a PSTR beginning with ‘0’, you’ll need to migrate your pension scheme to the Managing pension schemes service first 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 both:

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 beginning with ‘2’

If you need to submit an Event Report for a scheme with a PSTR beginning with ‘2’ for the 2022 to 2023 tax year or earlier, you must email pensions.businessdelivery@hmrc.gov.uk 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 by emailing pensions.businessdelivery@hmrc.gov.uk and put ‘Event Report — Managing pension schemes’ in the subject line.

Reporting events for 2024 to 2025 tax year 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 the following events for the 2024 to 2025 tax year 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.

You’ll no longer be able to report this event from the tax year 2024 to 2025 onwards.

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 either:

  • an enhanced lifetime allowance
  • enhanced protection
  • fixed protection
  • fixed protection 2014
  • fixed protection 2016
  • individual protection 2014
  • individual protection 2016

If your members have relied on fixed protection 2016 or individual protection 2016 between 2011 to 2012 and 2022 to 2023 tax years and you need to tell HMRC, contact HMRC to find out how to send the information.

You’ll no longer be able to report this event from the tax year 2024 to 2025 onwards.

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.

You’ll no longer be able to report this event from the tax year 2024 to 2025 onwards.

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.

You’ll no longer be able to report this event from the tax year 2024 to 2025 onwards.

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

You’ll no longer be able to report this event from the tax year 2024 to 2025 onwards.

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.

You can find more information on reporting events on The Pensions Regulator website.

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

The deadline date for submitting an Event Report is 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 the Event Report is not received by the deadline you may be charged a penalty of up to £300. Daily penalties of up to £60 may also be charged if you still do not submit the report.

More information

You can find detailed technical guidance on the Event Report in the PTM161000 Pensions Tax Manual.

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.

You can find more information about this in chapter 2 ‘special procedures’ of the CWG2 guide.

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.

You can find more information about this in chapter 2 ‘special procedures’ of the CWG2 guide.

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.

Published 16 September 2014
Last updated 6 April 2024 + show all updates

  1. Amended information about lifetime allowance as it is being replaced by lump sum benefits.

  2. Information about submitting and amending event reports for schemes with PSTR beginning with '2' has been added.

  3. 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.

  4. 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.

  5. We have added guidance for pension scheme administrators on migrating pension schemes from the Pension Schemes Online service.

  6. 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.

  7. 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.

  8. The 'pensions scheme returns' section has been updated with more information on how to file your pension scheme return.

  9. 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.

  10. The section reportable events for 2011 to 2012 onwards has been updated.

  11. Information about Event Reports 22 and 23 has been updated.

  12. 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.

  13. 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.

  14. Overseas transfer charges added to the table and reporting QROPS transfers section amended.

  15. The rates for serious ill-health lump sum charge have been updated.

  16. 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.

  17. 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.

  18. First published.

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