RPSM02306040 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Scheme administrator's role in the registration process: Registering a scheme on or after 6 April 2006: how is a scheme registered?

Registering a scheme on or after 6 April 2006: how is a scheme registered?

The scheme administrator must submit the registration online by logging in using their user ID and password (see RPSM02306100 and RPSM02306110).

They would then

• select Pension Schemes for Administrators from their list of services
• select the HMRC free Pensions Product link or the 3rd party software link under "File your forms and returns".

If using HMRC's free Pensions Product, select "Register a new Pension Scheme" under "Registration" and provide the information requested on each screen. This includes a number of declarations by the scheme administrator that are legally required in order to register the scheme.

To be able to use the online service to register a pension scheme, the scheme administrator must be registered to use the service. Details of how to register for Pension Schemes Online for Scheme Administrators are at RPSM02306100.

A scheme administrator must not make an application for registration before the scheme has been established. It is not possible to apply for registration in anticipation of establishing a scheme. Once the scheme is established an application for registration may be made before any contributions are paid to the scheme and before members join the scheme.

What information do I need to complete the registration?

There may be a considerable amount of information required if you are doing this as a single registration. A single registration includes registration of the pension scheme for tax relief and to operate relief at source and to elect to contract out of the second state pension in one transaction. You may therefore wish to establish what is required before starting to complete the registration.

You should complete fields that are relevant to your scheme in accordance with the help text and messages given.

Declarations

The screens to be completed include certain declarations to be made by the scheme administrator, which are necessary for HMRC to register the scheme for tax relief and exemption. This includes declarations that

• the scheme meets the conditions to be registered, see RPSM02306030, and
• the information given on the application is correct and complete, to the best of the scheme administrator's knowledge and belief, and
• the scheme administrator understands that giving false statements may lead to a penalty, and/or prosecution, and may lead to the scheme being de-registered, and
• the instruments or agreements by which the scheme is constituted do not entitle any person to unauthorised payments (for schemes with members who are not relevant UK individuals see the first paragraph of RPSM13103050).

Other functions you can use

There is a link to the VAT registration service in the left hand navigation bar in Pension Schemes Online. You will also be provided with a link in the success message on successful registration of a new pension scheme.

When you have completed the registration information and made the declarations, you will be asked if you want a copy of your acknowledgement of registration to go to a practitioner. If you do, you will be asked for the practitioner's ID (see page RPSM02307070). Please note that this does not authorise the Practitioner to act on behalf of the scheme. To provide authorisation, please refer to RPSM02307000 as below.

Twenty four hours after you have completed the scheme registration, you can select links to take you to

• authorise a practitioner (see RPSM02307000),
• associate additional scheme administrators (see RPSM12307220), or
• amend your details (see RPSM12307010).