Mandatory electronic filing questions and answers

Contents

Q. What is e-mandation?

A. From 16th October 2007, it is mandatory for certain registered pension scheme information reports and returns to be filed electronically and in the prescribed format. This is known as e-mandation. Further information is available in Newsletter 30.

Q. What information has to be filed electronically?

A.
  • An application to register a pension scheme
  • A Registered Pension Scheme Return
  • An Accounting for Tax Return
  • A Scheme Administrator's Declaration
  • An Event Report
  • Notification of Winding-up a Registered Pension Scheme
  • Notification of Termination of a Scheme Administrator's Appointment.

A list of all Pension Schemes Services forms and returns (PDF 46K) effective from 16th October 2007 is available.

Q. What is a Scheme Administrator's Declaration?

A. This is the process to add yourself as a Scheme Administrator to a pension scheme. Further information on how to do this can be found in our guide for using the online service (PDF 243K).

Q. What will happen if I submit any of the electronically mandated information on paper after 15th October 2007?

A. The paper form will be deemed as not received and will be returned to you for electronic filing.

Q. I received a notice to file a Registered Pension Scheme Return in April 2007. Do I have to file the return electronically?

A. If you file on or after 16th October 2007, you must file your return electronically. If we receive a paper return on or after 16th October 2007, it will be deemed as not received and will be returned to you for electronic filing. If you have not already done so, you will need to register to use Pension Schemes Online and ensure that you meet your obligation to file electronically within the 31st January 2008 filing deadline.

Q. How do I use the online service?

A. You will need to register before you can use Pension Schemes Online. This can take up to 7 working days as some information will be sent to you by post. Make sure you allow enough time to go through the process.

A guide to using the pension schemes online service has been produced.

Q. When should I register to use the online service?

A. We recommend that you register to use Pension Schemes Online as soon as possible and, if practicable, before the month of January. HMRC receive a high volume in January for all its online services which may mean that the registration process takes slightly longer than usual. Early registration will ensure that you are ready to use Pension Schemes Online in advance of any filing deadlines.

Q. Should I have registered to use the online service by 16 October?

A. No. E-mandation does not include an obligation to register to use the online service by 16th October or by any other particular date. However, the sooner you register, the sooner you can start using Pension Schemes Online.

Q. What happens if I want to file a return or report and the online service is unavailable?

A. You should keep trying until the service is available. Check the service availability pages which will provide information on when the system is available. If this results in you not submitting the return the report or return on time, this will be taken into account when considering whether penalties will be charged. The Pension Schemes Online Service issues page also gives information about issues that customers are experiencing with the online service and provides information on how these are being dealt with.

Q. What happens if I want to register a pension scheme and the online service is not available?

A. You should keep trying until the service is available. Check the service availability pages which will provide information on when the system is available. You may ask HMRC to consider backdating the date of your registration.

Q. What is the largest size of report or return that I can file online?

A. Providing the total size of the submission is less than 23.8 MB, you will be able to file online. This means that you can submit an Event Report containing up to 60,000 events and Pension Scheme Returns containing up to 30,000 supplementary pages. If you have a return or report larger than this, you will need to submit the information to HMRC using a CD. The information must be submitted in the prescribed format.

Q. What is the prescribed format of the CD to be submitted to HMRC if my Event Report contains more than 60,000 events or my Registered Pension Scheme Return contains more than 30,000 supplementary pages (23.8MB)?

A. If the total size of the submission exceeds 23.8 MB, then it should be made using a CD in the specified form. The CD must include all the information from the relevant process in the same format as the relevant schema. The CD may not be provided on a CD-RW and it must be "closed" after completion so that it may not be overwritten or amended. A separate declaration (including the Scheme Administrator details) should be completed and signed by the Scheme Administrator on paper after the CD has been "closed". CD submissions may not be made in any other circumstances.