RPSM02301010 - Scheme administrator pages: Registering a pension scheme with HMRC: what is the role of the scheme administrator?

The role of the scheme administrator

To be registered by HMRC, a pension scheme must have a scheme administrator. To become a scheme administrator of a scheme established after 5 April 2006, you need to make certain declarations to HMRC. More details are given on RPSM02306030 and RPSM02306040.

Duties of the scheme administrator

Under tax law, the scheme administrator is the person or persons responsible for fulfilling certain functions defined in that legislation in connection with a registered pension scheme.

The scheme administrator's duties include

• registering the pension scheme with HMRC
• operating tax relief on contributions under the relief at source system
• reporting events relating to the scheme and the scheme administrator to HMRC
• making returns of information to HMRC
• providing information to scheme members, and others, regarding the lifetime allowance, benefits and transfers.

A scheme administrator can appoint a practitioner to act on their behalf in relation to some of these duties. See page RPSM02307000.

Communications from HMRC

Where the legislation requires HMRC to communicate with a registered pension scheme on a particular matter, it specifies that the person who should be contacted is the scheme administrator.

Liability to tax

The scheme administrator is liable for payment of certain tax charges under Part 4 of Finance Act 2004 in connection with the scheme. If more than one person is appointed as scheme administrator, each is jointly and severally liable for any tax charges or penalties.

Appeals

An appeal against a decision of HMRC can be made only by the scheme administrator.