Please note paying HM Revenue & Customs guidance can be found on the GOV.UK website. We provide links to the key information below.
Manage a registered pension scheme
How to manage a registered pension scheme if you’re a scheme administrator.
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.
Submit an Accounting for Tax (AFT) return using the managing pension schemes service
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
Pay tax as a pension scheme administrator
How to pay charges on payments from registered pension schemes and how long it takes for your payment to reach HMRC.
Pensions schemes and unauthorised payments
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Tax lump sum death benefit payments
How to deal with lump sum death benefit payments and what tax to deduct.
