Guidance

Managing pension schemes service newsletter – March 2021

Updated 4 June 2021

1. Pension scheme practitioners

We’ve updated the Managing pension schemes service so that:

• new practitioners can register on the service
• existing practitioners can enrol on the service
• scheme administrators can authorise a practitioner to a pension scheme
• practitioners can compile, submit and amend Accounting for Tax returns
• practitioners can de-authorise themselves from a pension scheme
• scheme administrators can de-authorise an authorised practitioner from a pension scheme
• practitioners can de-enrol from the service

We’ve updated our main guidance on GOV.UK to reflect when you should use the new service and what you’ll need before you start. You can find more information in the guides:

• Find out about the pension scheme practitioner role
• Manage a registered pension scheme

1.1 Practitioner registration and enrolment

New pension scheme practitioners will be able to register on the Managing pension schemes service. When you do this, you’ll receive a practitioner ID beginning with ‘2’.

Existing practitioners will be able to enrol on the Managing pension schemes service, using the credentials for your Pension Schemes Online practitioner ID beginning with ‘0’. You’ll need to provide details as if you’re registering, but your existing practitioner ID will be confirmed back to you when you’ve successfully enrolled.

Check guidance on how to enrol for the Managing Pension Schemes service.

You’ll only be able to hold one practitioner ID for each Corporation Tax Unique Taxpayer Reference (UTR), Partnership UTR or National Insurance number you hold. If you already have multiple IDs, see the section about multiple practitioner IDs for more information.

1.2 Practitioner authorisation and de-authorisation

If you’re a scheme administrator who has pension schemes registered on the Managing pension schemes service, you’ll now be able to authorise practitioners to your schemes. You’ll only be able to authorise a practitioner if they have registered or enrolled for the Managing pension schemes service. Practitioners cannot be authorised to the same pension scheme by more than one scheme administrator.

If you authorise a practitioner to your scheme, they’ll receive a notification confirming this in the post. The practitioner will be able to access the scheme immediately.

If a practitioner is no longer acting on your behalf, you can de-authorise them from the pension scheme. They’ll receive a notification confirming this in the post.

Practitioners can also de-authorise themselves from a scheme and the authorising scheme administrator will receive a notification confirming this in the post.

If a practitioner no longer wishes to be registered, they can de-enrol from the Managing pension schemes service. They are only able to do this if they have been de-authorised from all of their pension schemes.

1.3 Practitioner functionality

Practitioners will only be able to access pension schemes they are authorised to by entering the Pension Scheme Tax Reference (PSTR) for the scheme.

Once authorised to a pension scheme, if the practitioner enters the correct PSTR, they’ll be able to:

• view some scheme details
• compile, submit and amend Accounting for Tax returns
• view compiled and submitted Accounting for Tax returns
• view financial information for the pension scheme

1.4 Using the service if you’re a non-trading company or a public sector organisation

If you’re a non-trading company or public sector organisation and you need to use the Managing pension schemes service, you’ll only be able to do this if you have a 10-digit Corporation Tax UTR. We can issue you with a provisional Corporation Tax UTR so that you can use the service, if you do not already have one. As you only need to use it once, it will not be an active Corporation Tax UTR for HMRC’s purposes and there will be no onward Corporation Tax requirements for your company or organisation.

To get a Corporation Tax UTR, you must email us with the company:

• name
• address

Send an email and put ‘MPS – Corporation Tax UTR’ in the subject line to: pensions.administration@hmrc.gov.uk.

2. Existing practitioner authorisations

You’ll no longer be able to authorise practitioners using the form APSS150.

If you’re a practitioner that has been authorised to a scheme on the Managing pension schemes service through this process, contact us once you have enrolled on the service and we will authorise you so you can access the pension schemes.

Send an email and put ‘MPS – Practitioner authorisation’ in the subject line to: pensions.administration@hmrc.gov.uk.

You’ll need to include:

• your practitioner ID
• your name
• the name of the pension scheme you were authorised to
• the PSTR of the pension scheme you were authorised to
• the scheme administrator ID of the administrator that authorised you

3. Accessing a locked Accounting for Tax return

3.1 Scheme Administrators

If you try to access an Accounting for Tax return that another user already has open, you’ll be locked from adding anything to the return.

If you select a return already opened by a scheme administrator with a different pension scheme administrator ID, you’ll be able to see the:

• name of the administrator
• details of the return

If you sign in under a pension scheme administrator ID with multiple administrator or assistant users:

• you’ll be able to see details of the return and that it is locked
• the service will not tell you which other user under that administrator ID has the return open

If you select a return already opened by a scheme practitioner that was authorised by another scheme administrator, the return will be locked but you’ll be able to see the name of the practitioner.

You may lose compiled data if you work on a return at the same time as a different user who is using the same credentials for your scheme administrator ID. You should avoid doing this.

3.2 Practitioners

If you select a return already opened by the scheme administrator who authorised you to the scheme, the return will be locked but you’ll be able to see the name of the administrator.

If you select a return already opened by a scheme administrator that did not authorise you to the scheme, or another authorised practitioner, you’ll only be able to see the return is locked.

You may lose compiled data if you work on a return at the same time as a different user who is using the same credentials for your scheme practitioner ID. You should avoid doing this.

4. Migration

We are now able to give you an update on how migration of your pension schemes from the Pension Schemes Online service to the Managing pension schemes service will happen.

4.1 Multiple scheme administrator IDs

As you will only be able to have one scheme administrator ID per Corporation Tax UTR or National Insurance number, in our previous newsletters, we’ve encouraged scheme administrators to review their scheme administrator IDs, and move schemes over to their chosen ID on the Pension Schemes Online service. To prevent you from having to manually move all your pension schemes, we’re introducing a new process for mapping your IDs on our system and telling us which one you want to keep.

You’ll now be able to set one of your IDs as a ‘master’ ID. You’ll need to use the credentials for this ID to enrol on the Managing pension schemes service.

For all other scheme administrator IDs that your organisation uses currently on the Pension Schemes Online service, you’ll need to set these as ‘ancillary’ IDs.

This means that when it comes to migration of pension schemes, all of the pension scheme records on the Pension Schemes Online service, held under both your ‘master’ ID and ‘ancillary’ IDs, will be listed under your ‘master’ ID on the Managing pension schemes service. Get more information on migration of pension schemes.

On the Pension Schemes Online service, you’ll be able to maintain your current scheme administrator ID set up for any actions you still need to take on your schemes. See section about reporting for more information.

To set up your ‘master’ and ‘ancillary’ IDs, if you have 5 or less ‘ancillary’ IDs, you’ll need to complete Appendix A and send this in an email, with ‘Scheme administrator mapping’ in the subject line to: migration.mps@hmrc.gov.uk.

If you have more than 5 ‘ancillary’ IDs, send an email with ‘Multiple scheme administrator Ancillary IDs mapping’ in the subject line, to: migration.mps@hmrc.gov.uk

We’ll provide more instructions on how to tell us about your ‘master’ and ‘ancillary’ IDs.

We’ll let you know when we’ve processed this information and any next steps you need to take.

If you currently hold only one scheme administrator ID, you will not need to set this as the ‘master’. To help with this, we can provide a list of your current scheme administrator IDs and a list of pension schemes for which you are a scheme administrator.

For a list of your scheme administrator IDs you must give your:

• scheme administrator name
• scheme administrator address, including postcode
• contact telephone number
• email address

You should email this information and put ‘List of my scheme administrator IDs’ in the subject line of your email to: pensions.businessdelivery@hmrc.gov.uk.

For a list of registered pension schemes attached to your scheme administrator ID you must give your:

• scheme administrator name
• scheme administrator ID
• contact telephone number
• email address

You should email this information and put ‘List of my registered pension schemes’ in the subject line of your email to: pensions.businessdelivery@hmrc.gov.uk.

We’ll validate the information you provide and may ask you for more information before we give any scheme or scheme administrator details.

Once the ‘master’ ID is enrolled on the Managing pension schemes service, organisations will still be able to set up multiple users under one ID on their Government Gateway account and assign users access to the service.

4.2 Multiple practitioner IDs

As with scheme administrators, practitioners will only be able to have one ID per Corporation Tax UTR, partnership UTR or National Insurance number.

Practitioners will also be able to set a ‘master’ ID. The credentials for this ID will need to be used to enrol on the Managing pension schemes service.

For all other practitioner IDs used by an organisation on the Pension Schemes Online service, you’ll need to set these as ‘ancillary’ IDs.

On the Pension Schemes Online service, you’ll be able to maintain your current practitioner ID set up for any actions you still need to take on schemes that you are authorised to. See section about migrating pension schemes for more information.

Once a pension scheme has been migrated, as long your authorising scheme administrator has enrolled for the Managing pension schemes service and your ‘master’ practitioner ID is also enrolled on the Managing pension schemes service, your existing practitioner relationships will automatically be recreated using your ‘master’ ID. See migrating pension schemes for more information.

To set up your ‘master’ and ‘ancillary’ IDs, if you have 5 or less ‘ancillary’ IDs, you’ll need to complete Appendix B and send this in an email with ‘Practitioner mapping’ in the subject line, to: migration.mps@hmrc.gov.uk.

If you have more than 5 ‘ancillary’ IDs, send an email with ‘Multiple practitioner Ancillary IDs mapping’ in the subject line, to: migration.mps@hmrc.gov.uk.

We’ll provide more instructions on how to tell us about your ‘master’ and ‘ancillary’ IDs.

We’ll let you know when we have processed this information and any next steps you need to take.

If you only hold one practitioner ID currently, you will not need to set this as the ‘master’.

To help with this, we can provide a list of your current practitioner IDs and a list of pension schemes for which you are a practitioner.

For a list of your scheme practitioner IDs you must give your:

• scheme practitioner name
• scheme practitioner address, including postcode
• contact telephone number
• email address

You should email this information and put ‘List of my practitioner IDs’ in the subject line to: pensions.businessdelivery@hmrc.gov.uk.

For a list of registered pension schemes attached to your scheme practitioner ID you must give your:

• scheme practitioner name
• scheme practitioner ID
• contact telephone number
• email address

You should email this information and put ‘List of my registered pension schemes’ in the subject line to: pensions.businessdelivery@hmrc.gov.uk.

We’ll validate the information you provide and may ask you for more information before we give any scheme or scheme practitioner details.

Once the ‘master’ ID is enrolled on the Managing pension schemes service, organisations will still be able to set up multiple users under one ID on their Government Gateway account and assign users access to the service.

4.3 Migrating pension schemes

Only pension scheme administrators will be able to migrate pension schemes. Scheme administrators will need to be enrolled on the Managing pension schemes service using their ‘master’ ID before being able to migrate any pension schemes.

Later this year, scheme administrators will be able to view a list of pension schemes they need to migrate on the Managing pension schemes service. Only schemes with a status of ‘open’ on the Pension Schemes Online service will be included in the list. If, by then, you have completed the process of setting up your ‘master’ and ‘ancillary’ scheme administrator IDs, you’ll be able to view all open pension schemes under all of these IDs on the Managing pension schemes service. At this point, it will be a ‘read only’ list. We’ll provide guidance in a later newsletter on this and checking that all your pension schemes are listed as expected.

In Spring 2022, scheme administrators will have the ability to select schemes from the list on the Managing pension schemes service and provide up to date information on them. If there are multiple scheme administrators listed for a pension scheme on the Pension Schemes Online service, any of the scheme administrators will be able to view the scheme on the Managing pension schemes service and complete the additional information, as long as they are using their ‘master’ ID.

Once the required information has been submitted, this will migrate the pension scheme to the Managing pension schemes service under your ‘master’ ID. If there are any other scheme administrators added to the pension scheme, or authorised practitioners for added scheme administrators, on the Pension Schemes Online service, if they have enrolled for the Managing pension schemes service under their ‘master’ ID, the appropriate relationship will automatically be created. If they enrol at a later date, the relationships will be created at that point. For practitioners, this will depend on their authorising scheme administrator enrolling first.

We are aware that you may have a number of pension schemes you’ll need to provide up to date information on. So you can prepare for this, we have included a list of the required information in Appendix C.

Not all pension schemes will require this information to be provided in order to be migrated. For Retirement Annuity Contracts and Deferred Annuity Contracts, no further information will be requested, you’ll just need to complete declarations on the Managing pension schemess service to migrate these pension schemes.

4.4 Reporting

Once a pension scheme has been migrated, new Accounting for Tax returns will need be submitted on the Managing pension schemes service.

You’ll still be able to access the scheme on the Pension Schemes Online service and you’ll continue to submit Event Reports and Pension Scheme Returns (if required) on this service, until these features are available on the Managing pension schemes service.

You’ll be able to view and amend any Accounting for Tax returns submitted on the Pension Schemes Online service, until the service is decommissioned.

4.5 Pre-A Day pension schemes

We are aware that some pension scheme administrators do not currently have access to a number of pension schemes that were registered before 6 April 2006. For these pension schemes to be migrated to the Managing pension schemes service, you’ll need to inform us that you are the pension scheme administrator for these schemes and provide the required information. Any pension schemes without a scheme administrator listed, will not be migrated on to the Managing pension schemes service.

For many of these schemes, you may only hold the SF reference number, rather than a PSTR.

If you are the scheme administrator for a pension scheme that you do not currently have access to on either the Managing pension schemes service or Pension Schemes Online service, you’ll need tell us that you are the scheme administrator, to make sure that the pension scheme appears on your list of pension schemes available for migration.

If you have 5 or less of these pension schemes, you’ll need to complete Appendix D and send this in an email, with ‘Pre-A Day pension schemes’ in the subject line, to: migration.mps@hmrc.gov.uk.

If you have more than 5 of these pension schemes, send an email with ‘Multiple Pre-A Day schemes’ in the subject line, to: migration.mps@hmrc.gov.uk.

We’ll provide more instructions on how to tell us about these pension schemes.

We’ll let you know when we have processed this information and any next steps you need to take.

5. Updating your address

Make sure that you keep your correspondence address up to date on both the Pension Schemes Online service and Managing pension schemes service.

If you do not keep your address up to date on the Managing pension schemes service, you may be prevented from accessing your pension schemes until you have provided us with an updated address.

6. How you can help us

We’re still looking for people to help us improve the Managing pension schemes service. You can take part in user research and give us feedback by joining the Managing pension schemes user panel. As a member of the panel, we’ll only contact you about the Managing pension schemes service.

You can also email us with your feedback putting ‘Managing pension schemes service – feedback’ in the subject line, to: pensions.businessdelivery@hmrc.gov.uk.

7. Signing in to online services

HMRC will soon start an ongoing programme of deleting credentials (user ID and password) for users who have not signed in to a service for 3 years.

If you’re a pension scheme administrator or pension scheme practitioner and you have not signed onto either the Pension Schemes Online service, the Managing pension schemes service or other tax services for a while, make sure that you log into your Business or Personal Tax Account as soon as you can so that your credentials remain active and are not deleted.

If you’re the practitioner of a registered pension scheme, encourage your scheme administrator to do this.

If you’re a pension scheme administrator and you regularly use the Pension Schemes Online service, the Managing pension schemes service or other tax services through your Business Tax Account or Personal Tax Account, your credentials will remain active and we will not delete these.

If your credentials have been deleted, you can find guidance on how to restore your access to the Pension Schemes Online service in section 1.4 of the Pension schemes online: user guide. Once you’ve done this, you’ll keep the same scheme administrator or practitioner ID and access to your pension schemes.

8. Pension scheme accounting

As we mentioned in Pension Schemes Newsletter 123, we’re currently looking at pension scheme accounting.

We’ve started writing to scheme administrators with details of payments and charges that are unallocated, asking for more information.

Where payments are outstanding we’ll ask you to pay the outstanding amount. If you think you’ve already paid, we’ll ask you to give us details of the payment you made. We can then allocate your payment against the right charge.

If your payment is or was late, we may charge you penalties under Schedule 56 of Finance Act 2009 and you’ll have to pay interest on the late payment.

Where credits are unallocated we’ll ask for details of the associated charges so that we can allocate your payments correctly.

You can help us with this by making sure that all payments you make have the relevant charge reference number.

You can find more information about paying tax to HMRC in the guide pension scheme administrators: how to pay tax.