Submitting an Accounting for Tax (AFT) return

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How can I submit an AFT?

The AFT return must be submitted online using HM Revenue & Customs (HMRC) free software or via Pension Schemes Online. The return must be submitted within 45 days of the end of the quarter for which it is due.

You need to allow for the possibility of rejection and for the AFT to be processed and a charge reference to be created in time to make payment.

You will not have met your obligation to file an AFT until it is correctly submitted to HMRC. We therefore recommend that you should submit the AFT as soon as possible and at least four 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 online services:

  • Online validation means any errors will be highlighted before the return can be submitted.
  • 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 AFT so you can make your payment at the same time.
  • If you have submitted an AFT 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.
  • 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 AFT online?

To submit the AFT 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 free software or third party software. If using HMRC 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’
  • 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’