In this section:
- Tax returns for trustees of registered pension schemes
- Completing your tax return (pension scheme trustees)
- Record keeping (pension scheme trustees)
Tax returns for trustees of registered pension schemes
If you're a trustee of a registered pension scheme you may need to fill in a Self Assessment (SA) tax return - form SA970 Tax Return for the trustees of registered pension schemes - at the end of the tax year. SA returns are for trustees to notify us of their liability to tax or to claim a repayment.
All the trustees of a registered scheme are responsible for making a return - we will therefore issue the return to:
- one of them
- all of them at the address of one of them
- all of them care of their agent
On this page:
- Who needs to complete a registered pension scheme tax return
- Completing a registered pension scheme tax return
- Submitting a registered pension scheme tax return
- Claiming repayments during the tax year
- Record keeping
- Self Assessment return deadlines
- Payment deadlines
- Ways to pay
- When a scheme closes or changes
- Getting help and advice
Who needs to complete a registered pension scheme tax return
Trustees of any registered pension scheme must complete form SA970. We send the tax return automatically to registered pension scheme trustees if the scheme has previously had to pay tax - or has claimed a refund.
As a trustee, by law you must tell us if you are liable to pay tax. If we haven't sent you a tax return, but you think you should get one, you must ask us for one. You can download one from our website or call Pension Schemes Services on Tel 0115 974 1471, 9.00 am to 5.00 pm Monday to Friday except Christmas Day, Boxing Day, New Year's Day and bank holidays.
Go to all Self Assessment forms, notes and help sheets
If you receive an SA970 you must complete and return it even if no tax or repayment is due. However, if the return has been issued in error - for example the scheme is not a registered pension scheme, the scheme is not set up under trust, or you are no longer a trustee of the scheme - you must return it to the issuing office (the address will be included in the paperwork sent to you) saying why you are returning it not completed.
Completing a registered pension scheme tax return
As a trustee of a registered pension scheme you'll need to complete the core six-page registered pension scheme tax return - form SA970. No supplementary pages are needed for this return.
Completing your tax return (trustees of registered pension schemes)
Submitting a registered pension scheme tax return
You can't currently submit a registered pension scheme tax return over the Internet using our Self Assessment Online service - you must complete and send us a paper form. Because there isn't an online form SA970, the deadlines for sending in the return are longer than for other paper returns.
Tax return deadlines and penalties - learn more
Claiming repayments during the tax year
We can make repayments to the scheme trustees during the tax year if you complete a form R63N Tax Claim Exempt Approved Retirement Benefits Scheme to make the claim. At the end of the year you must use SA970 to tell us the total tax paid during the year, any tax already reclaimed during the year using form R63N and making a claim for any balance of tax due.
Read form R63N Tax Claim Exempt Approved Retirement Benefits Scheme (pdf 361K)
Record keeping
By law trustees of registered pensions schemes must keep records so
that they can complete the pension scheme tax return fully and accurately.
The records will vary depending on each scheme's individual circumstances,
but should include full details of income from all sources.
Record keeping for trustees
of registered pension schemes
Self Assessment return deadlines
The filing deadline is 31 October following the end of the tax year if you want us to work out the tax/repayment for you. If filed after that date we can't guarantee to tell you how much tax or repayment is due (if any). The final deadline for returning the form is 31 January.
Payment deadlines
As well as sending back the completed tax return by 31 January, by this date the scheme must also pay:
- the balance of any tax that's owing from the previous tax year
- the first 'payment on account' of tax for the current tax year
Tax return deadlines and penalties - learn more
Ways to pay
You can pay your tax bill in various ways - although electronic methods are usually faster and more secure. You can pay by one of the following:
- through your bank's Internet or phone banking service
- by debit card over the Internet
- by Bank Giro or at the Post Office ®
- by sending payment to the accounts office
When a scheme closes or changes
If a registered pension scheme closes or changes, you'll need to let us know. Contact Pension Schemes Services on Tel 0115 974 1471, 9.00 am to 5.00 pm Monday to Friday except Christmas Day, Boxing Day, New Year's Day and bank holidays. You may still have to make a return for the tax year in which a scheme closed.
Getting help and advice
If you have any problems completing your tax return you can call Pension Schemes Services on Tel 0115 974 1471, 9.00 am to 5.00 pm Monday to Friday except Christmas Day, Boxing Day, New Year's Day and bank holidays.
Administering a pension scheme can be complex. If you're already a trustee - or you're thinking about becoming one you should consider taking advice from a solicitor. You may also find it helpful to talk to a tax adviser or accountant.
Search for a solicitor on the Law Society website
Find a tax adviser at the Chartered Institute of Taxation website
