RPSM02306150 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Scheme administrator's role in the registration process: Deferred annuity contract - making the required declarations

Deferred annuity contract - making the required declarations

As the scheme administrator of a deferred annuity contract or policy set up or assigned on or after 6 April 2006, you must make the required declarations to HMRC, for the contract or policy to be treated as a registered pension scheme.

The person or persons who is/are the scheme administrator should do this by logging into Online services, using their user ID and password (see RPSM02306100 and RPSM02306110).

Then

• select Pension Schemes for Administrators from your list of services
• select either the HMRC free Pensions Product link or the 3^rd Party Software link under 'File your forms and returns'
• if using HMRC's free Pension Product, then select 'Declare as Scheme Administrator under 'Registration'.

This declaration does not have to be made immediately. You need not make the declaration until you have to submit information to HMRC, e.g. when filing an Event Report (see RPSM12301010) or Accounting for Tax Return (see RPSM12301300).