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Preparing to migrate pension schemes

Enrolling on the Managing Pension Schemes service

You can keep your current ID and enrol on the if you鈥檙e a scheme administrator with an ID beginning with 鈥楢0鈥�. You鈥檒l need to:

1. Use the user ID and password you use on the Pension Schemes Online service.

2. Provide details as if you鈥檙e registering when you enrol.

If you do not know the credentials linked to your ID, you can check guidance on how reset them.

Find out what you鈥檒l need to enter as a company, individual or partnership.

Non-trading companies or public sector organisations

You鈥檒l need a Corporation Tax Unique Tax Reference (UTR) before you can enrol. If you do not have one, check guidance on non-trading companies and public sector organisations.

De-enrolling from the service

If you make a mistake when you enrol you鈥檒l need to wait 24 hours before you can de-enrol, or you鈥檒l receive an error message.

If you need to re-enrol using the same administrator ID, email [email protected] and put 鈥業ncorrect enrolment鈥� in the subject line. You鈥檒l also need to provide your scheme administrator ID.

Multiple scheme administrator IDs

You can only have one scheme administrator ID for each Corporation Tax UTR or National Insurance number on the Managing Pension Schemes service.

If you use multiple scheme administrator IDs on the Pension Schemes Online service, you鈥檒l need to complete a process to map your current IDs on the system.

You鈥檒l need to:

1. Set one of your IDs as a 鈥榤aster鈥� ID.

2. Use this 鈥榤aster鈥� ID to enrol on the Managing Pension Schemes service.

3. Set all other scheme administrator IDs as 鈥榓ncillary鈥� IDs.

4. Check that all the pension schemes on the Pension Schemes Online service held under both your 鈥榤aster鈥� ID and 鈥榓ncillary鈥� IDs are listed under your 鈥榤aster鈥� ID on the Managing Pension Schemes service.

On the Pension Schemes Online service, you鈥檒l maintain your current multiple scheme administrator ID set up for any actions you still need to take on your schemes. On the Managing Pension Schemes service, you鈥檒l only use your 鈥榤aster鈥� ID to sign in and use the service.

To set up your 鈥榤aster鈥� and 鈥榓ncillary鈥� IDs, you鈥檒l need to:

1. Email [email protected] with 鈥楽cheme administrator mapping鈥� in the subject line.

2. Include your scheme administrator ID and all the scheme administrator IDs you or your organisation currently use on the Pension Schemes Online service.

HMRC will tell you what you鈥檒l need to provide and the steps you鈥檒l need to take.

Viewing your list of pension schemes

You can view a list of pension schemes registered on the Pension Schemes Online service on the Managing Pension Schemes service, before you migrate.

You鈥檒l need to before you can view the list of schemes. If you hold multiple IDs on the Pension Schemes Online service, you鈥檒l need to set your 鈥榤aster鈥� ID and 鈥榓ncillary鈥� IDs and enrol using your 鈥榤aster鈥� ID, before you can see the list of schemes.

Only schemes with a status of 鈥榦pen鈥� on the Pension Schemes Online service will be included on the list.

The pension schemes will be listed in Pension Scheme Tax Reference (PSTR) order. You can search for a scheme using the pension scheme name or Pension Scheme Tax Reference. If you鈥檙e searching by scheme name, you鈥檒l need to use the full name.

Viewing retirement annuity contracts and deferred annuity contracts

If you鈥檙e an existing scheme administrator of any retirement and deferred annuity contracts on the Pension Schemes Online service, you鈥檒l need to enrol on the Managing Pension Schemes service to be able to view these.

You can view any retirement and deferred annuity contracts on a separate list to other pension schemes that you鈥檙e an administrator for.

If there are inactive schemes on the list

For schemes that are inactive and should be wound up, you鈥檒l need to either:

• submit an event report 鈥� check guidance on how to use an event report
• email [email protected] using 鈥楳anaging pension schemes 鈥� Wound Up Schemes鈥� in the subject line

You鈥檒l need to include:

• the Pension Scheme Tax Reference
• the name of the pension scheme
• your scheme administrator ID
• the date of wind up

If you cannot see all open schemes you鈥檝e registered

If you cannot see listed all the schemes that you have registered on the Pension Schemes Online service, you鈥檒l need to email [email protected] using 鈥楳anaging pension schemes 鈥� Incorrect list of schemes鈥� in the subject line.

Migrating pension schemes

To migrate the pension scheme, you鈥檒l need to select it from the list of schemes on the Managing Pension Schemes service and provide up to date information on it.

This information can include:

• the pension scheme structure
• current membership of the pension scheme
• how the scheme provides benefits
• country or territory of scheme establishment
• establisher details
• trustee details

Some fields may be pre-populated with information held on the Pension Schemes Online service. You may have the option to update some of this information as part of the migration process.

If you鈥檙e a scheme administrator listed for the pension scheme on the Pension Schemes Online service, you can complete the additional information using your 鈥榤aster鈥� ID.

Once the information has been submitted, the pension scheme will be migrated to the Managing Pension Schemes service under the 鈥榤aster鈥� ID. The pension scheme will be removed from the list of pension schemes available to migrate from the Pension Schemes Online service.

The scheme will still show on the Pension Schemes Online service after it鈥檚 been migrated.

You do not need to migrate all your pension schemes at the same time.

Migrating retirement annuity contracts and deferred annuity contracts

To migrate any retirement and deferred annuity contracts that you鈥檙e a scheme administrator for, you鈥檒l only need to complete the declarations on the Managing Pension Schemes service. You will not be asked for any other information.

If you鈥檙e a scheme administrator for multiple retirement and deferred annuity contracts, you can migrate these all at the same time and you鈥檒l only need to complete one set of declarations. It can take up to 48 hours for the retirement and deferred annuity contracts to be added to your list of schemes on the Managing Pension Schemes service.

After the pension scheme has been migrated

Recreation of existing relationships

If you鈥檙e a scheme administrator who has been added to the pension scheme or an authorised practitioner on the Pension Schemes Online service, you鈥檒l need to be enrolled on the Managing Pension Schemes service.

If you鈥檙e enrolled for the Managing Pension Schemes service, the relationship will automatically be recreated when the pension scheme is migrated from the Pension Schemes Online service.

If you鈥檙e an administrator and you enrol after the scheme has been migrated, the relationships will be recreated at that point.

If you鈥檙e an authorised practitioner and you enrol after the scheme has been migrated, the authorising scheme administrators must have enrolled before the relationship with the scheme can be recreated.

Adding new scheme administrators and authorising new practitioners

If you need to add new scheme administrators or authorise new practitioners after the pension scheme has migrated, you鈥檒l need to do this on both the Pension Schemes Online service and the Managing Pension Schemes service.

Adding team members

You can add team members using your business tax account.

You鈥檒l need to give them access to the Managing Pension Schemes service, even if they already have access to the Pension Schemes Online service.

Check guidance on how to add new users and assign them access to the Managing Pension Schemes service.

Updating your scheme administrator details

If you鈥檝e enrolled on the Managing Pension Schemes service, you鈥檒l need to keep your scheme administrator details, including your address, up to date on both the Pension Schemes Online service and Managing Pension Schemes service.

If you do not keep your address up to date on the Managing Pension Schemes service, you may not be able to access your pension schemes until you have updated the address.

Updating scheme details

After a pension scheme has been migrated, you鈥檒l need to keep scheme details up to date on both the Pension Schemes Online service and Managing Pension Schemes service.

Reporting

Check guidance on reporting for pension schemes that have a Pension Scheme Tax Reference beginning with 鈥�0鈥�.