RPSM12301410 - Scheme Administrator Pages: Information Requirements and Administration: Information the scheme administrator is required to give to HMRC: The Registered Pension Scheme Return: Requirement to complete a Registered Pension Scheme Return

Requirement to complete a Registered Pension Scheme Return

HMRC may, by giving notice, require the scheme administrator of a registered pension scheme to complete a Registered Pension Scheme Return giving information about the scheme. HMRC must specify in the notice the period to be covered by the return.

If the proposed recipient has consented to the use of electronic communications for the delivery of information by HMRC, the notice may be given electronically. Whether HMRC give notice electronically or by post, the scheme administrator must submit the completed return electronically.

Where the notice is issued on or before 31 October following the tax year to which it relates, the Registered Pension Scheme Return must be completed and submitted no later than the following 31 January. Where notice to complete the Registered Pension Scheme Return is given after 31 October following the tax year to which it relates, it must be completed and submitted within 3 months from the date of that notice.

Where the notice is issued on or before 31 October following the tax year to which it relates and the pension scheme has been wound up by that 31 October, the Registered Pension Scheme Return must be completed and submitted within 3 months of the date of wind-up or issue of the notice, whichever is later.