Purpose: Pension scheme administrators use form APSS 150 to authorise/de-authorise us to deal with a practitioner on their behalf. Practitioners also use it to notifyus they are no longer acting on behalf of a registered pension scheme administrator

APSS 151 - Add Scheme Administrator

Purpose: Approved pension scheme administrators (who held the role on or before 5 April 2006) use form APSS 151 to notify us of administrating a particular pension scheme

APSS 152 - Amend Scheme Details

Purpose: Pension scheme administrators use form APSS 152 to notify us of any changes to pension scheme details

APSS 153 - Change of Scheme Administrator/Practitioner User Details

Purpose: Pension scheme administrators use form APSS 153 to notify us about any changes to online registration or contact details

APSS 154 - Associate Scheme Administrator to Scheme

Purpose: Pension scheme administrators use form APSS 154 to associate any other scheme administrators to a registered pension scheme

APSS 109 - Notification of succession to a 'split' scheme

Purpose: Pension scheme administrators use form APSS 109 to notify us that the new pension scheme has succeeded a registered pension scheme which is a 'split' scheme

APSS 110 - Notification of Succession to a Sub-scheme

Purpose: Pension scheme administrators use form APSS 110 to notify us that a new pension scheme has succeeded to a sub-scheme

APSS 161 - Pre-register as Scheme Administrator or Practitioner

Purpose: Pension scheme administrators use form APSS 161 to pre-register for HMRC Pension Schemes Online

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Relief at source

APSS 103 - Relief at Source Details

Purpose: Pension scheme administrators use form APSS 103 to register pension schemes for tax relief at source on contributions, or to notify any changes to a scheme that currently operates relief at source (RAS)

APSS 103A - Relief at Source Details- Specimen Signatures

Purpose: Pension scheme administrators use form APSS 103A to provide specimen signatures for persons authorised to sign relief at source (RAS) repayment claims on contributions to registered pension schemes

APSS 105 - Registered Pension Schemes Relief at Source interim claims

Purpose: Pension scheme administrators use form APSS 105 to reclaim the tax deducted by members from relievable pension contributions.

APSS 106 - Registered Pension Schemes Relief at Source annual claims

Purpose: Pension scheme administrators use form APSS 106 to reclaim the tax deducted by members from their relievable pension contributions

APSS 107 - Registered pension schemes: annual statistical returns

Purpose: Pension scheme administrators use form APSS 107 to provide us with statistics about members of their scheme

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Reports and returns

Pension Scheme Returns (PSR)

APSS 301 - Amendment to a registered pension scheme return for occupational pension schemes

Purpose: Use form APSS 301 to change information on the original Occupational Pension Scheme Return

APSS 313 - Amendment to a registered pension scheme return for non-occupational pension schemes

Purpose: Use form APSS 313 to change information on the original Non - Occupational Pension Scheme Return

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Event Report

APSS 300A - Amendment to a registered pension scheme event report

Purpose: Amendment to a registered pension scheme event report for tax years 2006-07 and 2007-08

APSS300B - Amendment to a registered pension scheme event report

Purpose: Amendment to a registered pension scheme event report for 2008-09 and subsequent tax years

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Other reports and returns

APSS210 - Request to pay a member's annual allowance charge

Purpose: If you are a scheme managers of an overseas pension scheme, use this form to pay a members annual allowance tax charge.

APSS 303 - Registered Pension Schemes Unauthorised Borrowing report

Purpose: Use form APSS303 to report unauthorised borrowing by the pension scheme

APSS315 - Registered Pension Schemes flexible drawdown payments

Purpose: Form to complete to report the value of payments to an individual in tax year ending 5 April 2012 from a flexible drawdown pension. For later tax years you must report payments of this type on the online Event Report

PSS 199 (New) - Winding up pension schemes PS199

Purpose: Use form PSS199 (New) to notify HMRC of pension schemes which wound up before 6 April 2006

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Lifetime allowance protection

APSS 200 - Protection of Existing Rights

Purpose: Pension scheme administrators use form APSS 200 to protect existing rights

APSS 201 - Enhanced Lifetime Allowance (Pension Credit Rights)

Purpose: Use form APSS 201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights

APSS 202 - Enhanced Lifetime Allowance (International)

Purpose: Use APSS 202 to notify us of the intention to rely on an international enhanced Lifetime Allowance

APSS 203 - Authorisation of scheme administrator's) to view Lifetime Allowance certificate(s)

Purpose: Use form APSS 203 to authorise us to allow scheme administrators to view lifetime allowance certificates

APSS 209 - Request by scheme administrator for Lifetime Allowance certificate details

Purpose: Authorised pension scheme administrators use form APSS 209 to request details of an individual's Lifetime Allowance certificate

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Overseas pension schemes

APSS 250 - Qualifying Overseas Pension Schemes

Purpose: Pension scheme administrators use form APSS 250 to notify us of an overseas scheme

APSS 251 - Qualifying Recognised Overseas Pension Schemes

Purpose: Use form APSS 251 to notify us that the scheme is a recognised overseas pension scheme

APSS 251A - Change of Details

Purpose: Use form APSS 251A if you manage an overseas pension scheme and need to tell HM Revenue & Customs (HMRC) about any changes or incomplete/incorrect information for that scheme

APSS 251B - Change in status and notification of fund value

Purpose: Use form APSS 251B to tell HM Revenue & Customs (HMRC) if the scheme no longer meets the definition for a Qualifying Registered Overseas Pension Scheme (QROPS), does not wish to retain it QROPS status or has been excluded from being a QROPS by HMRC

APSS 252 - Report of Benefit Crystallisation Events

Purpose: Use form APSS 252 as a manager of a Qualifying Overseas Pension Scheme (QOPS) to report information relating to benefit crystallisation events in relation to relevant migrant members

APSS 253 - Payments in Respect of Relevant Members

Purpose: Use form APSS 253 to report information relating to payments made on a Qualifying Recognised Overseas Pension Scheme (QROPS)

APSS 254 - Election for a deemed benefit crystallisation event

Purpose: Use form APSS 254 to give us notice that a benefit crystallisation event is to be treated as occurring on a specified date for a relieved non-UK pension scheme

APSS 262 - Transferring UK tax-relieved pension assets

Purpose: Use form APSS 262 to tell HM Revenue & Customs (HMRC) that the scheme has transferred sums or assets held within a registered scheme to a Qualifying Recognised Overseas Pension Scheme (QROPS)

APSS 263 - Member Information

Purpose: Use form APSS 263 to give your scheme administrator the information they need to transfer sums or assets held within a registered pension scheme to a Qualifying Recognised Overseas Pension Scheme (QROPS)

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Contracting out

APSS 101 - Registered pension schemes - election to contract-out

Purpose: Insurance companies use form APSS 101 to elect for a contracting-out or appropriate pension scheme certificate

APSS155A - Election to surrender/Request to cancel a contracting-out or appropriate scheme certificate

Purpose: Election to surrender/Request to cancel a contracting-out or appropriate scheme certificate.

APSS155B - Election to vary a contracting-out or appropriate scheme certificate

Purpose: Election to vary a contracting-out or appropriate scheme certificate

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Appeals

APSS 413 - Notice of appeal and application to postpone payment

Purpose: Use form APSS 413 to appeal against an assessment or penalty made by Audit and Pension Schemes Services

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