HMRC has set out new guidance for workplace pension schemes, tightening evidence rules for tax relief claims, extending scheme pays deadlines and piloting a new Lifetime Allowance look-up service.
Savers claiming higher or additional rate relief may soon be asked to provide evidence more often, as HMRC lowers the threshold for checks from 1 September 2025. At the same time, claims will no longer be accepted by phone and must be made online or by letter.
HMRC said the change should not affect scheme processes but warned administrators to expect “increased enquiries.”
Additionally, the scheme pays deadline for active and deferred public service members has been pushed back to 6 July 2027, in line with pensioner members, covering elections for 2019–20 to 2022–23.
Schemes using relief at source must ensure annual returns and APSS590 declarations are up to date or risk delays to interim repayments. New reference numbers for consolidated claims will apply from 2026–27.
HMRC is also piloting an authenticated look-up service for Lifetime Allowance protections. Schemes needing access between 16 September and 23 October are invited to join research sessions.
