RPSM02403050 - Employer pages: Registering a pension scheme with HMRC: Contracting out of the state second pension scheme on or after 6 April 2006: How do I arrange for the scheme to be contracted out?

How do I arrange for the scheme to be contracted out?

Pension Schemes Online does not provide a route for an employer to contract out in respect of their employees.

To contract out a form APSS 101 must be completed by either the person responsible for the day to day management of the scheme, the employer or the trustee.

The completed form APSS 101 should be submitted to:

HM Revenue & Customs
Pension Schemes Services (PSS)
Yorke House
Castle Meadow Road
Nottingham
NG2 1BG