Mandatory e-filing

This newsletter was published to coincide with the introduction of mandatory electronic filing on 16 October 2007 and provides further information on what does and does not have to be filed electronically; on how to file electronically (online or, for large returns which are greater than 23.8Mb, by non-rewritable CD); on registering to use HMRC’s Pension Schemes Online; and on some forthcoming filing deadlines.

HMRC has revised its Guide to using the online service. There is also a Pension Schemes Online dedicated page on the HMRC website containing e-filing FAQs.

Notifying HMRC of certain scheme wind-ups

The newsletter also includes guidance on how to notify HMRC of: 

  • the winding-up of a scheme which had completed winding up before 6 April 2006 and therefore never became a registered pension scheme at A-Day; and
  • a scheme wind up where there is no longer a scheme administrator - clarification of who should take on the responsibilities of scheme administrator in these circumstances. Further information on this can be found at RPSM02302060.