This is collected from HMRC website, It has been published here so that our client may get the proper guideline about pension. However for more information- please contact our office:
You can use Pension Schemes Online if you’re either a:
•practitioner appointed by a scheme administrator
Some functions like registering a pension scheme or changing the scheme administrator can’t be carried out by a practitioner.
If you’re the scheme administrator you’re responsible for making sure that the tax rules are followed and that any tax due is paid. You can appoint a practitioner to look after the day to day running of the scheme but they must already be set up on the online service for you to do this. The scheme administrator must agree the content of any reports sent by the practitioner to HM Revenue and Customs (HMRC).
for more information please click on: