Pension scheme administrators: paying tax

31 October 2014

New HMRC guidance brings together guidance about payments by pension scheme administrators.

As a pension scheme administrator you must report tax charges in an Accounting for Tax (AFT) Return using HMRC’s Pension Schemes Online service.

The guidance explains

· How to pay charges arising from your Accounting for Tax Return

· The time it takes for payment to reach HM Revenue and Customs (HMRC).