Information required to complete an Accounting for Tax (AFT) return

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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?

Yes. However, if the return is submitted online, the content of and submission of the Accounting for Tax return must be approved by the Scheme Administrator prior to its submission. If it is submitted on a paper form, then the form must be signed by Scheme Administrator.

This is required because under law, the Scheme Administrator is legally responsible for the completeness and accuracy of the AFT, even where it is filed online by a practitioner. The Scheme Administrator is also responsible for the payment of any tax and interest due along with any penalties that may be incurred.

As a Practitioner, what information do I need to complete an Accounting for Tax (AFT) return?

What is a Pension Scheme Tax Reference (PSTR)?

The Pension Scheme Tax Reference (PSTR) is the unique reference allocated to your scheme by HMRC.

  • If the scheme was registered for tax relief and exemptions on or after 6 April 2006, or if you made a declaration that you were the Scheme Administrator of a deferred annuity contract made on or after 6 April 2006, this is the reference notified to the Scheme Administrator by HMRC in an electronic message on successfully registering the pension scheme. If they opted out of electronic communications, they will have been sent a letter that included the PSTR.
  • If the scheme was set up before 6 April 2006 it will also have a PSTR.

I don’t know the scheme’s Pension Scheme Tax Reference (PSTR), what should I do?

The Scheme Administrator will be able to view the PSTR using Pension Schemes Online providing they have notified HMRC they are the Scheme Administrator. Notifying HMRC you are a Scheme Administrator of a pension scheme’.

The Scheme Administrator or their authorised practitioner can obtain the PSTR by logging into Pension Schemes Online and selecting the ‘view all schemes’ link from the Welcome page.

If the scheme is not on the list then you can search using ‘Advanced Search’.

If you or any other Scheme Administrator or Practitioner of your scheme does not know the PSTR, you can use either the SF Reference or a contract or policy number to file an AFT.

When should I use a Contract or Policy number?

If the pension scheme was established on or before 5 April 2006 and it is a retirement annuity contract or a deferred annuity contract made on or before 5 April 2006, there will not be an SF reference. In these cases, please provide the contract or policy number. You should enter the number you use to identify this scheme from any other scheme(s) of this type the member might have. It will also help to distinguish it from other contracts or policies.

I do not have a Scheme Administrator ID, how do I get one?

Regardless of whether you are submitting your Accounting for Tax return online, you will still need to have a Scheme Administrator ID. See ‘Getting started online’ which takes you through the process to get a Scheme Administrator ID.