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How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Newsletter 166, published by HMRC in January 2025 to update stakeholders on the latest news for pension schemes.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme� and a ‘recognised overseas pension scheme�.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Find out how the ending of contracting-out affects pension entitlements, notifications and Guaranteed Minimum Pension (GMP) calculations.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
Find out how to submit your Registered Pension Schemes relief at source annual information return electronically as a flat text file.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Don’t include personal or financial information like your National Insurance number or credit card details.
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