RPSM02306020 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Scheme administrator's role in the registration process: Scheme was approved at 5 April 2006: new HMRC tax reference

Scheme was approved at 5 April 2006: new HMRC tax reference

Does the scheme keep its "SF" reference number?

No. A new reference number called the 'Pension Scheme Tax Reference' (PSTR) consisting of 8 digits and 2 letters has replaced the "SF" reference number.

This reference is randomly generated and does not relate to the company name.

This reference must be quoted in all correspondence with HMRC. You will also need it to search for your scheme on Pension Schemes Online.

How do I find out what the Pension Scheme Tax Reference (PSTR) is?

A scheme administrator who has registered with HMRC for Pension Schemes for Administrators will be able to view the pension scheme details to find the new pension scheme tax reference on or after 6 April 2006, using the "SF" reference. (For more information see RPSM02306100).

What if I do not have an "SF" reference?

If you do not have the PSTR or the SF reference number or you are not sure it is correct, contact the Pension Scheme Services Helpline on 0845 600 2622, who may be able to help you.

Registered pension schemes which are deferred annuity contracts (including assigned policies), retirement annuity contracts and former approved superannuation funds (old code schemes) will only be allocated a pension scheme tax reference

• when an event occurs of the type which a scheme administrator needs to report to HMRC, or
• if the scheme administrator wants to add themselves to the pension scheme.

Each such contract or fund will be allocated its own pension scheme tax reference. The pension scheme tax reference will be generated following submission of the report of the event, or the request to be added as scheme administrator.

This avoids the need for those managing such policies and schemes to provide full details of every policy/contract/scheme it holds to HMRC on 6 April 2006.