HM REVENUE AND
CUSTOMS News Release (SPEC 15/07) issued by The Government News
Network on 12 December 2007
HM Revenue &
Customs (HMRC) is reminding pension schemes that 2006/07 Pension
Scheme Returns and Event Reports must be filed online by 31
January 2008.
So if you're a pension scheme administrator, or you're
acting on behalf of one, and need to register for HMRC's
Pension Schemes Online service, you must do so as soon as possible.
To register, visit HMRC's online registration page at
https://online.hmrc.gov.uk/registration and select
'Pensions'. It can take up to seven working days to
activate a new account - as some information has to be sent by
post - so don't leave it too late.
January is a particularly busy month for HMRC online services, so
make sure you are registered and file in good time.
A guide for using Pensions Schemes Online is available on the
HMRC website at http://www.hmrc.gov.uk/pensionschemes/online-user-guide.pdf
or you can contact the Online Services helpdesk on 0845 6 055 999.
Notes for editors
1. Since 16 October 2007, it has been mandatory to file the
following reports electronically: Applications to register a
pension scheme; Registered Pension Scheme Returns; Accounting for
Tax Returns; Scheme Administrator's Declarations; Event
Reports; Notifications of the winding-up of a registered pension
scheme; and Notifications of a scheme administrator terminating
their appointment.
2. Any paper versions submitted after 15 October 2007 will be
returned to the sender and deemed as not received, which could
result in a penalty if an online return is not subsequently filed,
or filed late.
3. The 2006/07 Event Report has a filing deadline of 31 January
2008, as does the Pension Scheme Return for 2006/07 (if a notice
to file one was issued on or before 31 October 2007).
4. The Accounting for Tax Return for Quarter 3 (1 October to 31
December 2007) has a filing deadline of 14 February 2008.
5. The Self Assessment Return for Pension Schemes (SA970) - which
also has a 31 January filing deadline - is not covered by the new
rules, and can only be filed on paper.
Issued by HM Revenue & Customs Press Office
Website http://www.hmrc.gov.uk