Notice to File - Pension Notice 1 and Pension Notice 2

Contents

Q. What is a notice to file?

A. A notice to file is an electronic notice and/or letter sent to Scheme Administrators to tell them that they are required, by law, to file:

  • a Registered Pension Scheme Return with HMRC, or
  • audited accounts

for a pension scheme for which they are the Scheme Administrator.

If a Scheme Administrator is registered to use Pension Schemes Online and has opted for electronic communication only, they will not receive a paper notice. Providing they have given an email address, they will receive an email message telling them there is a message on their electronic notice board that they need to read. A message will appear on the Scheme Administrator’s notice board within the system. Those Scheme Administrators who use Pension Schemes Online but have chosen to receive paper and electronic notices will receive both.

Q. When is the notice issued?

A. The notice to make a return or file audited accounts will be issued to the selected Scheme Administrators shortly after 6 April 2007.

Q. Why have I received a notice?

A. Notices to file Pension Scheme Returns are mostly issued to Scheme Administrators of small occupational schemes (50 members or less) or non-occupational schemes that are investment-regulated (generally Self Invested Personal Pension Schemes (SIPPS) type schemes).

Scheme Administrators of larger occupational pension schemes that do not receive a notice to file a Pension Scheme Return may instead receive a notice to file audited accounts.

Q. If I receive a notice, what should I do?

A. If you have received a notice to file a Pension Scheme Return, issued on or around 6 April, you will be required to submit a completed Pension Scheme Return to HMRC by 31 January following the end of the tax year to which the return relates. There are different time limits if a notice is issued later in the year or if the scheme winds up. These time limits are shown on the notice.

The time limit for submitting audited accounts to HMRC will be the latter of:

  • 35 days from the date the notice was issued, or
  • 7 months from the end of the period of account

Q. Can I appeal against a notice to file a Registered Pension Scheme Return or Audited Accounts?

A. There is no statutory right of appeal against a notice to file a Registered Pension Scheme Return.

As the notice to file audited accounts is issued under Section 252 Finance Act 2004, there is a right of appeal. The appeal should be made in writing, stating the grounds for the appeal, and should be made to Pension Schemes Services, Yorke House, Castle Meadow Road, Nottingham, NG2 1BG.