The list is of schemes that have told HMRC they meet the conditions to be a ROPS and have asked to be included on the list.
There have been ten scheme names added to the list, and three removed. No amendments have been cited in this update.
A very welcome change is that HMRC now list the updates, as follows.
Schemes added
Australia
Bitchfield Superannuation Fund Bowler SMSF Dinkakis SMSF Gooden Super Fund Hunter Lamont Superannuation Fund LBD Superannuation Fund Outhwaite Superannuation Fund Raddie Superfund Rimmer Super U Y Thompson SMSF Super Fund
Schemes removed
Australia
Smithson Family Superannuation Fund Snugglesbear Superannuation Fund
Guernsey
SRL Retirement Annuity Trust Scheme
An updated list of ROPS notifications is published on the first and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day. Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example, where fraudulent activity is suspected.
The requirements to be a ROPS changed from 6 April 2017 - find out about the changes for ROPS requirements.
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Accounting for Tax Return added onto the Managing Pension Schemes Service 2 April 2020
It has been confirmed by HMRC’s Policy Impacting and Change Team that an Accounting for Tax Return function has been added on to the Managing Pension Schemes service.
This will enable any pension schemes registered through the Managing Pension Schemes service to begin to compile their Accounting for Tax return for the quarter 1 April to 30 June 2020, through the service.
Scheme administrators will have the option to save and revisit the Accounting for Tax Return once the quarter has ended and be able to submit through this service. This option will be available from 1 July 2020.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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