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Scheme status and HMRC reference

Current scheme status

Open:

  • New members can join the scheme.
  • New members and existing active members can accrue future benefits.

Closed:

  • The scheme is not accepting new members.
  • Existing active members can accrue future benefits.

Paid up:

  • Also known as ‘frozen’.
  • Members cannot accrue future benefits (although some deferred members may have a ‘salary link’ – where accrued benefits are linked to future salary increases if they remain active employees).
  • New members cannot join the scheme.
  • Members’ benefits continue to be held in the scheme.

Winding up:

  • The trustees have commenced the process of terminating the scheme with the intention of transferring all pension liabilities outside of this scheme.

Date scheme status became applicable

This is the date at which the scheme changed to the current status. For example; if the scheme was closed to new members, you would need to provide the date from which it closed.

Scheme year-end (dd/mm)

Scheme year-end is the last day and month of the scheme's accounting period, ie the day/month at the end of the period for which the scheme accounts are drawn up each year.

Date scheme year-end became applicable

The scheme year-end (see above) can be changed. If scheme year-end is changed, then this is the date it became effective.

HMRC reference

You need to be aware that HMRC recently changed the format for all tax references for registered schemes. Take a look at the HMRC user guide for help in obtaining the tax reference:

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/pension-scheme-enquiries and https://www.gov.uk/guidance/using-the-pension-schemes-online-service

An example reference number is: 12345678RL.

A Pension Scheme Tax Reference (PSTR) is the unique reference given to a scheme by HMRC when a scheme has been registered for tax relief and exemptions. It has 10 characters made up of 8 numbers followed by 2 letters. A scheme's PSTR is the one that evidences its status as a registered pension scheme.

For Public Service schemes you may need to contact the Responsible Authority for your scheme to confirm the PSTR.

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