FAQs
Tax charges
- What tax charges is the Scheme Administrator responsible for, reporting and paying?
- How does the Scheme Administrator report the tax charges they’re responsible for?
- I normally submit 1SF/2SF/3SF, should I still be using these?
About the Accounting for Tax (AFT) return
- What is the Accounting for Tax (AFT) return?
- When is the Accounting for Tax (AFT) return due?
- Who is responsible for the Accounting for Tax (AFT) return?
- Can the Scheme Administrator delegate responsibility for the Accounting for Tax (AFT) return?
- What are the penalties if an Accounting for Tax (AFT) return is due and it is not submitted on time?
- Where can I find further information in the Registered Pension Schemes Manual?
Information required to complete an Accounting for Tax return
- As a Scheme Administrator, what information do I need to complete and submit an Accounting for Tax (AFT) return?
- Can a practitioner complete an Accounting for Tax (AFT) return?
- As a Practitioner, what information do I need to complete and submit an Accounting for Tax (AFT) return?
- What is the Pension Scheme Tax Reference (PSTR)?
- I don’t know the scheme’s Pension Scheme Tax Reference (PSTR), what should I do?
- When should I use a Contract or Policy number?
- I do not have a Scheme Administrator ID, how do I get one?
Submitting an Accounting for Tax return
- How can I submit an Accounting for Tax (AFT) return?
- What are the benefits of submitting online?
- How do I submit an Accounting for Tax (AFT) return online?
Payment of tax charges
- When is the payment of tax on the Accounting for Tax (AFT) return due?
- What do I need to make a payment?
- What is the charge reference?
- How do I get a charge reference?
- What is the difference between a charge reference and a payment reference?
- How do I make the payment to HMRC?
- Can a Practitioner pay the tax on behalf of the Scheme Administrator?
- What happens if the payment is made late?
- What reminders will be sent if the tax due on the Accounting for Tax (AFT) return is not paid?
- When working out the amount of tax due and making payment should I round the tax due down to full pounds?
- What are the benefits of making payments electronically?
- Do I need to use Pension Schemes Online to make electronic payments?
- How do I pay by cheque?
- Who should I contact if I have any questions about a payment?
- Where can I find further information in the Registered Pension Schemes Manual?
Accounting for Tax Amendments
- What happens if I have made a mistake with a submitted Accounting for Tax (AFT) return?
- How do I amend the Accounting for Tax (AFT) return?
- Will I get a new charge reference if I amend an Accounting for Tax (AFT) return?
- When is the tax due on an amended Accounting for Tax (AFT) return?
- What happens if there has been an overpayment of tax?
Getting Started Online
- Why should I use Pension Schemes Online?
- How do I supply information online to HMRC?
- How do I register to use Pension Schemes Online?
- What information do I need to register for Pension Schemes Online?
- What is a Scheme Administrator/Practitioner ID?
- Why do I need a Scheme Administrator/Practitioner ID to submit returns and reports?
- What is an activation token?
- What is a User ID?
- What do I do if I have lost my Scheme Administrator/Practitioner ID
- Where can I find further information?
Notifying HMRC you are a Scheme Administrator of a pension scheme
- I need to notify HMRC I am a Scheme Administrator of a particular scheme
- How do I notify HMRC I am a Scheme Administrator of a particular scheme?
