As an administrator for a pension scheme do I need to complete a self-assessment tax return?
A. No you are specifically excluded from self-assessment. The self-assessment return must be completed by the trustees. Usually the Inspector of Taxes will issue a return to the trustees for completion if this is required. Generally this will only be required where the scheme is self-administered. If you are unsure whether or not the scheme is a self-administered one then contact SPSS on 0845 600 2622 quoting the SPSS scheme reference or contact your local Inspector of Taxes.