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Pension schemes must e-file from 16 October

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16th Oct 2007
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The march towards e-government took another step today (16 October) with the introduction of compulsory online filing for pension scheme returns and notifications - accompanied by a protest from the Federation of Small Business. John Stokdyk reports

Under the new regime, pension scheme administrators will have to file the following documents electronically via HMRC's Pension Schemes Online service:

  • Applications to register a pension scheme
  • Registered Pension Scheme Returns for 2006/07, must be submitted online by 31 January 2008
  • Accounting for Tax Returns for the second quarter of the year (ending 30 September) must now be submitted online. The AFT filing deadline is 45 days after the end of the quarter - so end of September returns need to be submitted by 14 November
  • Scheme Administrator's Declarations
  • Event Reports for 2006/07, with a deadline of 31 January 2008
  • Notifications of the winding-up of a registered pension scheme
  • Notifications of a scheme administrator terminating their appointment.
  • The Self Assessment Return for Pension Schemes (SA970) will continue to be issued on paper and like any other form not included in this list, does not have to be filed electronically.

    Scheme administrators submit these forms themselves, or appoint a practitioner to act on their behalf for some of their duties.

    If scheme administrators or their appointed practitioners posted a paper form before 16 October 2007, HMRC will accept it as valid even if arrives after that date due to postal delays.

    However "e-mandated" information submitted by paper after 16 October 2007 will be returned to the sender, and will be deemed as not received by HMRC.

    To be able to file online, administrators need to register via HMRC's main online registration page (select Pensions) and apply for either a Scheme Administrator or a Practitioner ID if you don't already have one. The department has also produced a PDF user guide

    As with other HMRC online filing processes it can take up to seven working days to activate a new account, so early registration is encouraged by HMRC's head of Pension Schemes Services Julie Elsey.

    While there will be efficiency benefits for both HMRC and scheme administrators and practitioners, the relentless drive towards e-filing is becoming too inflexible for the Federation of Small Businesses, which argued that companies relying on post and fax should not be forced into making costly changes to make life easier for civil servants easier.

    FSB financial affairs chairman Mike Cherry commented: "Making electronic filing compulsory is going to add to the burden already faced by small business owners. It is always good to have new options, but this is a not an option, just another compulsory requirement from government, in an ever-lengthening list that they have to follow.

    "Business owners are not going to be encouraged to grow, or indeed have the time to dedicate to growth, when they are spending too much of their time having to conform to more red tape."

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