RPSM02302050 - Scheme administrator pages: Registering a pension scheme with HMRC: who is the scheme administrator? Changing the scheme administrator

Changing the scheme administrator

The person or persons acting as scheme administrator can be replaced or can resign.

The scheme administrator ceasing must notify HMRC that they no longer act in that capacity, and state from what date. They must do this within 30 days of the change. See regulation 6 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). Guidance on the procedure to follow is at RPSM12307210.

The new scheme administrator must make a declaration as required by section 270 Finance Act 2004 using the Pension Schemes Online. Guidance on the procedure to follow is at RPSM12307230.

Before a scheme administrator can add themselves to a scheme, the scheme administrator already known to HMRC must firstly associate the new or additional scheme administrator to the scheme so that access to the registered pension scheme's on-line records is only given to those entitled to have access.

Where only one person was the scheme administrator and has died, this association will have to be done by HMRC Audit & Pension Schemes Services.

Pension Schemes Online will reject any returns or reports because there is no person who is the scheme administrator known to HMRC, and therefore no-one responsible for declaring the reports/returns as correct and complete, if

• it has a scheme administrator linked to a registered pension scheme, and
• that scheme administrator ceases, and
• it has no record of another scheme administrator, and
• the scheme was registered after 5 April 2006.

The returns or reports will be treated as not filed. HMRC will review any schemes registered after 5 April 2006 where there is no scheme administrator, to consider de-registration, but only after making enquiries with the scheme.

Tax position

Where there is a change to the scheme administrator, the circumstances of the change will determine where responsibility for scheme tax liabilities rests.

Where a person is immediately replaced by another as scheme administrator, any tax liabilities (excluding penalties incurred) will pass to the new scheme administrator,

Where no new administrator is immediately appointed, the retiring scheme administrator remains liable until the appointment of a new scheme administrator.

The person retiring as scheme administrator may

• apply to HMRC for release from liability, and
• if HMRC refuses their application, appeal to either the General or the Special Commissioners.