Since 16 October 2007, it has been mandatory to file the following reports electronically:

• Applications to register a pension scheme;
• Registered Pension Scheme Returns;
• Accounting for Tax Returns; Scheme Administrator's Declarations;
• Event Reports; Notifications of the winding-up of a registered pension scheme; and
• Notifications of a scheme administrator terminating their appointment.

Paper versions submitted after 15 October 2007 are returned and deemed as not received. This could result in a penalty if an online return is not subsequently filed, or filed late.

The 2006/07 Event Report has a filing deadline of 31 January 2008, as does the Pension Scheme Return for 2006/07 (if a notice to file one was issued on or before 31 October 2007).

The Accounting for Tax Return for Quarter 3 (1 October to 31 December 2007) has a filing deadline of 14 February 2008.

The Self Assessment Return for Pension Schemes (SA970) - which also has a 31 January filing deadline - is not covered by the new rules, and can only be filed on paper.

HMRC published Pensions Tax Simplification Newsletter 32 in December 2007.

Full particulars of the requirements are set out in the HMRC Registered Pension Schemes Manual