Using Pension Schemes Online

Contents

Who can use Pension Schemes Online?

Pension Scheme Administrators and Pension Scheme Practitioners can use the online service to file forms and returns over the internet.

How do I register for Pension Schemes Online (Organisation)?

Go to Pension Schemes Online Registration for detailed instructions.

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What Pension forms and returns can I send over the internet?

The following forms and returns can be filed online

  • Register a new pension scheme for tax relief and exemptions
  • Add Scheme Administrator to scheme
  • Amend or update Practitioner details
  • Amend or update Scheme Administrator details
  • Amend registered Pension Scheme Return
  • Amend Relief at Source
  • Associate Scheme Administrator to Scheme
  • Authorise or de-authorise HM Revenue & Customs (HMRC) to deal with a Practitioner on behalf of a Scheme Administrator Event Report.
  • Notify you are no longer acting on behalf of a Scheme Administrator
  • New Scheme Administrator details and declaration including declarations by Scheme Administrators of deferred annuity contracts
  • Associate Scheme Administrator to Scheme
  • Accounting for Tax (AFT)
  • Amend Accounting for Tax (AFT)
  • Amend certain pension scheme details (includes the details of pension schemes in existence on or before 6 April 2006)
  • Reporting cessation as a Scheme Administrator
  • Register to operate ‘Relief at Source'
  • Amend Relief at Source

Future Online Forms

  • Registered Pension Scheme Event Report
  • Amend Event Report
  • Registered Pension Scheme Return
  • Amend Pension Scheme Return

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Do I have to file Pension forms and returns online?

Yes, some forms and returns must be filed online from 16 October 2007. These are:

  • Applications to register pension schemes
  • Registered Pension Scheme Returns
  • Accounting for Tax Returns
  • Scheme Administrator’s Declarations
  • Event Reports
  • Notification of Winding-up a Registered Pension Scheme
  • Termination of Scheme Administrator’s Appointments Notifications.

It will not be mandatory to file the SA970 - Self Assessment Return for Pension Schemes Online, or any other form or return not listed above.

Until 16 October 2007 you may file any of the above forms and returns online or on paper.

What Pension notices, reminders and certificates can I receive over the internet?

Notices:

  • Notice to file a registered Pension Scheme Return
  • Notice to file Audited Accounts
  • Notice to a Practitioner - HMRC have been authorised/de-authorised by a Scheme Administrator to deal with them
  • Notification of your Pension Scheme Tax Reference (PSTR)
  • Notice to a Practitioner of a copy of the registration certificate

Reminders

  • Reminder Notice to file a registered Pension Scheme Return

Certificates

  • Acknowledgement of registration for tax relief and exemptions

Can I use Pension Schemes Online immediately?

You can use the online service immediately if you have registered with an Activation Token. If you are waiting for an Activation PIN, you cannot use the service until you have successfully entered the PIN.

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Can I set up other users within my organisation to use Pension Schemes Online?

Yes, once you have registered you can:

  • Add other people within your organisation as 'Users' at the Government Gateway. You can assign them the same services that you have already registered for, and they can also register for new services. They will also be able to create and delete other Users.
  • Create 'Assistants' who will have limited access to certain features, but can send your organisation's forms to HMRC using appropriate software.
  • Complete tasks such as deleting Users, changing the services that Users are assigned to and making changes to your registration details.

Can I register with a Digital Certificate?

No. Pension Schemes Online does not support the use of Digital Certificates.

Can I receive Pension notices, reminders and certificates on paper as well as over the internet?

Yes. By registering for Pension Schemes Online you will automatically receive notices, reminders and certificates over the internet, You can also choose to receive these by paper.

If you are using our free online Pension Schemes product go online and select ‘Pension Schemes’ from the ‘do it online’ menu. Login to the service with your User ID and Password and select the ‘Pension Schemes’ link under ‘File your forms and returns’, then the ‘View or amend your details’ link. Check with your software provider if you are using third party software

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Will you notify me when you have sent me a Pension notice, reminder or certificate over the internet?

If you completed the first stage of the online registration process (this first stage is called pre-registration) and you provided an email address then we will send you an email each time we put a Pension notice, reminder or certificate on your Pensions Noticeboard. If you have requested to receive paper notices and reminders as well as internet notifications you will not be sent an email but you will receive the notice, reminder or certificate through the post.

You can provide us with an email address after you have registered for the online service or change the one you gave us during pre-registration. If you are using our free online Pension Schemes product go online and select ‘Pension Schemes’ from the ‘do it online’ menu. Login to the service with your User ID and Password and then choose the ‘Pension Schemes’ link under ‘File your forms and returns’. Select ‘View or amend your details’’ link to add or amend your email address. Check with your software provider if you are using third party software.

As a Scheme Administrator, can I view an individuals Lifetime Allowance (LTA) certificate?

Yes. Pensions Simplification introduced on 6th April 2006 not only affected Pension Schemes but also individuals who wish to protect their pension rights in certain circumstances.

If an individual is a member of a Pension Scheme, and a benefit crystallisation event occurs, the Scheme Administrator may need to view information on the LTA certificate. If an individual wishes to authorise a Scheme Administrator to view their certificate online they must advise HMRC, by post. Individuals can authorise a Scheme Administrator to view their certificate(s) for a period of 90 days by sending a letter or completing form APSS203 (PDF 63K).
The Scheme Administrator will be able to view the LTA certificate when the authorisation request has been actioned by HMRC.

How do I know when you have received my forms and returns?

After you have sent your forms or returns over the internet, we will display on-screen a message advising you that we have received it. If you end the session before receiving the success message then you will be presented with the success/failure message at the top of your Pension Schemes homepage the next time you log into the service.

Can I amend forms and returns previously filed over the internet?

Yes. If you are using our online Pension Schemes product you can amend previously submitted forms and returns by choosing the relevant link from the ‘Reporting’ section on your Pension Schemes homepage. You can then select the name of the form or the return you want to amend. Check with your software provider if you are using third party software.

How long are partially completed forms saved?

If you are using our online Pension Schemes product, partially completed forms will be retained for 7 days There ae three exceptions to this. Accounting for Tax and Registered Pension Scheme Return are retained for 1 month and Event Report is retained for 22 months. The Accounting for Tax and Registered Pension Scheme Return will be shown as ‘Incomplete Tasks’ on the Pension Schemes Welcome page either until you submit/delete the form or until the expiry date passes. If you are using third party software you will need to check with your software provider how much time you have to access partially completed form.