HMRC pension schemes reconciliation services – closure scan
12 December 2016
A reminder to pension scheme administrators that a scan of HMRC records is due to run in December 2016.
This scan will automatically close open periods of contracted-out employment held on HMRC records, using the Scheme Contracted-out Number (SCON) provided by Employers on their Full Payment Submissions (FPS). Details of all the active members identified by the scan will be shared with you to enable you to reconcile your records.
The following information has been published by HMRC:
Reconciliation of active members – closure scan
To request the data and to help HMRC plan the support needed please complete the following closure scan request form and return it as soon as possible.
Complete Part 1 of the form where you are the administrator/third party administrator and already have Trustees approval to receive the data.
Complete Part 2 of the form where you are not the Administrator or there is a change of Administrator and don’t have Trustees approval to receive the data.
The completed form should be sent to: firstname.lastname@example.org
HMRC will use Shared Workspace to provide your closure scan data. If you have already registered to receive Scheme Reconciliation Service (SRS) output and have completed the above form, the closure scan output will be placed in your current SRS e-room between January and March 2017.
If you don’t currently have access to Shared Workspace, you will need to register here.
The closure scan output will be similar to the SRS output but will show Type 6 and Type 7 as the member types (unlike SRS where the member types are 1 to 5).
Type 6 is where HMRC has closed the open membership entry using the SCON provided on the FPS. The output will show:
- Member Type
- NI NO
- Start/ End date
- Total GMP
- Post 88 GMP
- Revaluation Rate
- Terminating ECON
Type 7 is where we have the SCON recorded but have been unable to close the open membership entry The output will show:
- Member Type
- NI NO
Type 7 outputs should be used to reconcile membership of your scheme. Where you disagree with HMRC records, please raise a “not in scheme” query as soon as possible after receiving your data as HMRC will use the SCON provided by the employer, to close the membership in your scheme.