RPSM02307040 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Authorising practitioners and other functions available in Pension Schemes Online: Authorising practitioners: What can an unauthorised practitioner do on the scheme administrator's behalf?

Authorising practitioners: What can an unauthorised practitioner do on the scheme administrator's behalf?

An unauthorised practitioner can carry out any, or any combination, of the following on Pension Schemes for Practitioners

• receive a copy of the acknowledgement of registration if the scheme administrator requests it
• file an Event Report (providing he is the sole contributor)
• amend a filed Event Report which they submitted, and which has not subsequently been amended by the scheme administrator or an authorised practitioner
• file a Pension Scheme Return
• amend a filed Pension Scheme Return which they submitted, and which has not subsequently been amended by the scheme administrator or an authorised practitioner
• file an Accounting for Tax return
• amend a filed Accounting for Tax return which they submitted, and which has not subsequently been amended by the scheme administrator or an authorised practitioner
• amend the pension scheme name if they notified its existence on an Event Report or Accounting for Tax return for a deferred annuity contract, retirement annuity contract or former approved superannuation fund (old code scheme)
• register to operate relief at source at a date after the scheme is registered for tax relief and exemptions
• amend relief at source details if he provided the details being amended.