Submitting an Accounting for Tax (AFT) return

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How can I submit an Accounting for Tax return (AFT)?

The Accounting for Tax return can be submitted:

  • Online using HMRC’s free software or 3rd party software Via Pension Schemes Online, or
  • Using the paper form APSS302 (PDF 71K) Accounting for Tax return.

In either case the return must be submitted within 45 days of the end of the quarter for which it is due. If you are using the paper form, you must also refer to the completion notes, APSS302 Notes (PDF 95K).

However you submit the AFT, you need to allow for the possibility of rejection and for it to be processed and a change reference to be created in time to make payment.

If you submit the AFT on paper and it is not completed correctly it will have to be returned to you. You will not have met your obligation to file an AFT until it is correctly submitted to HMRC. We therefore recommend that if you want to use paper, you should submit the AFT as soon as possible and at least 4 weeks before the due date.

If the AFT is late you may be liable to a penalty for late filing. See ‘What are the penalties?’ for further information.

What are the benefits of submitting online?

There are many benefits to using HMRC’s Online Services;

  • Online validation means any errors will be highlighted before the return can be submitted, unlike paper where forms may have to be returned to the submitter for correction. This can result in delay and additional costs
  • Built-in guidance to help you complete the forms and returns
  • Sending or receiving information online is secure, convenient and quick.
  • You know immediately if information has been received or not.
  • You will receive your charge reference immediately following submission of the Accounting for Tax return (AFT) so you can make your payment at the same time.
  • If you have submitted an Accounting for Tax return using the SF reference or policy or contract number because you do not have the Pension Scheme Tax Reference (PSTR) and you are a Scheme Administrator you will be presented with the PSTR online. If you are a practitioner, the PSTR will be sent to the Scheme Administrator.
  • It is more reliable and efficient than using paper, and can cut down on storage space, post and administration.
  • As information usually passes between computers without manual intervention, there is less chance of it being misinterpreted, or of mistakes being made.
  • You do not need to rely on paper communication coming or going through the post which builds in delay.

How do I submit an Accounting for Tax return (AFT) online?

To submit the Accounting for Tax return online, you will need to be registered to use Pension Schemes Online. See Getting started online.

You can file the AFT online using either HMRC’s free software or 3rd party software. If using HMRC’s own software, log in using your user ID and password. You can complete and submit the AFT from either the:

  • Pension Schemes Online – welcome page by selecting ‘Accounting for Tax’ link under ‘Reporting’ or
  • If you are a Scheme Administrator or a Practitioner HMRC is authorised to provide information for that scheme, by selecting the Pension Scheme using the PSTR and then selecting the ‘Accounting for Tax’ link under ‘Reporting’.