Find out how to submit your registered pension schemes relief at source annual information return electronically as a flat text file.

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How to complete your annual return of information for pension schemes operating relief at source

Details

This guidance details the required specifications for returns of information.

You must send a completed declaration for each of your completed annual information returns.

If you do not submit this declaration or it’s incomplete, we’ll continue to treat the return as outstanding.

Updates to this page

12 November 2026 Information about how to submit returns to HMRC has been updated at section 2.2 'Submission of returns and declarations'.

Information about how to submit returns to HMRC has been updated at section 2.2 'Submission of returns and declarations'.

29 March 2019 First published.

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