Submit a pension scheme return using the Managing pension schemes service
Source: gov.uk (2025-10-29)

Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.

From 6 April 2025 you will not be able to file a pension scheme return using the Pension schemes online service.

HMRC will send you notice to file a 2024 to 2025 pension scheme return for any schemes you’re an administrator for on the Managing pension schemes service (https://www.gov.uk/guidance/manage-a-registered-pension-scheme).

We’ll ask for more information than we did on the Pension schemes online service.

Depending on the size of the scheme, different information will be required as part of the return.

You can no longer submit a pension scheme return using third-party software, for any period. You’ll need to compile and submit the report directly onto the service.

When to complete your pension scheme return

You’ll be sent a notice to file which will give a deadline for submitting your pension scheme return.

If your scheme joined the Managing pension schemes service before April 2025, notice to file for 2024 to 2025 will be issued in April 2025. The deadline for this will be 31 January 2026.

If the pension scheme has a pension scheme tax reference (PSTR) beginning with ‘0’, you’ll need to migrate it to the Managing pension schemes service (https://www.gov.uk/guidance/migrating-your-pension-scheme-to-the-managing-pension-schemes-service).

Deadline for submitting a pension scheme return

You must submit your pension scheme return for each tax year by 31 January, after the end of the tax year. If it’s not received by the deadline, you’ll be charged a £100 penalty.

Daily penalties of up to £60 a day may also be charged.

If your pension scheme has wound up

You must submit the pension scheme return, if your pension scheme has wound up and you received a notice to file a return for the 2024 to 2025 tax year.

Once you have submitted your pension scheme return, you should use an Event Report to wind up the scheme.

You’ll still need to file a pension scheme return, if your scheme remained open during the current tax year 2025 to 2026.

Once you’ve submitted an Event Report to wind up the scheme, you’ll then receive a notice to file a return for the 2025 to 2026 tax year. This return will be due within 3 months of receiving your notice to file.

Who needs to complete a pension scheme return

You’ll only need to submit a pension scheme return if we send you a notice to file. Even if you have not previously received a notice to file a pension scheme return, you might in the future.

If you’re administrator for more than one scheme, you may now have to complete a return for each scheme you manage.

Compile, save and submit a pension scheme return

You can compile and save your pension scheme return on the service. You can return to a draft version and submit it later. It will stay on the service until you complete the declaration and submit it.

There are 2 types of pension scheme return:
- self-invested person pension (SIPP)
- standard (non-SIPP)
Which one you’ll have to complete depends on the type of scheme you have registered.

Standard (non-SIPP) pension scheme returns

All schemes need to submit designatory details.

If your scheme has less than 100 active and deferred members, you’ll need to submit a full return including members’ details.

You’ll be able to manually enter these details onto the system.

You can also bulk upload member details by CSV file. A template CSV file is available to download on the Managing pension schemes service.

(https://assets.publishing.service.gov.uk/media/682c446d96a230471ac7e818/What_you_need_to_know_to_make_sure_you_are_ready_to_complete_a_Standard_Return_for_the_2024_to_2025_tax_year__1.odt)

What you need to know to complete a Standard (non-SIPP) return for the 2024 to 2025 tax year and onwards (https://assets.publishing.service.gov.uk/media/682c446d96a230471ac7e818/What_you_need_to_know_to_make_sure_you_are_ready_to_complete_a_Standard_Return_for_the_2024_to_2025_tax_year__1.odt)

ODT, 24.7 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Self-invested personal pension (SIPP) pension scheme returns

You must upload member details and asset data by CSV file. You cannot enter the details manually.

A template CSV file is available to download on the Managing pension schemes service.

There are 6 different asset types:
- land or property acquired from a connected party
- other assets acquired from a connected party
- land or property acquired from arm’s length party
- tangible moveable property
- outstanding loan made to someone else
- unquoted shares acquired from arm’s length party
You’ll need to upload a different CSV file for each asset type. If you upload more than one file for the same asset, the original file will be overwritten.

(https://assets.publishing.service.gov.uk/media/67ee8bfc632d0f88e8248cb5/SIPP-What-you-need-to-know-v2.0.1.odt)

What you need to know to complete a SIPP return for the 2024 to 2025 tax year and onwards (https://assets.publishing.service.gov.uk/media/67ee8bfc632d0f88e8248cb5/SIPP-What-you-need-to-know-v2.0.1.odt)

ODT, 18.1 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Amending a pension scheme return

You can amend the latest version of a compiled or submitted pension scheme return for one tax year.

To amend the return, you must be:
- the scheme’s administrator or practitioner
- the only user with that return open — all other users must either have saved and exited, or had a ‘session time out’
If you amend a submitted return, it will save as a new version on the scheme record.

Amend a submitted standard (non-SIPP) return

You’ll need to manually amend the return on the Managing pension schemes service. You will not be given the option to upload an amended CSV file.

Amend a submitted SIPP return

If you need to amend a member’s details, do this manually on the Managing pension schemes service. This will automatically update their details on any asset they are associated with. Do not upload a new CSV file to do this.

If you need to amend asset details in a CSV file you’ve already uploaded, upload a new CSV file for that asset type.

If you need to amend a member’s details and asset details, amend the member’s details manually first. Then you can upload an updated CSV file with the new details for that member, and the updated asset details.

View a submitted return

You can view any version of a compiled or submitted pension scheme return for a tax year.

To view any compiled or submitted return on your pension scheme’s record, select the tax year and version you want to view.

You can also search by member’s name or National Insurance number to see information that has been submitted about them.

Submit or amend historic returns

If your pension scheme was registered through the Managing pension schemes service, the earliest pension scheme return you’ll be able to compile and submit is for the 2024 to 2025 tax year.

You’ll need to use the Pension schemes online service, if:
- you’ve received notice to file for the 2023 to 2024 tax year or earlier
- you need to amend a previously submitted return
For more guidance, read sections 6.4 and 6.5 of the Pension schemes online user guide (https://www.gov.uk/government/publications/pension-schemes-online-user-guide).