Pension Scheme Tax Reference (PSTR)

This is the unique reference number generated by TPSS when a pension scheme is registered.

If the scheme was registered for tax relief and exemptions on or after 6 April 2006, or the Scheme Administrator made a declaration that they were the Scheme Administrator of a deferred annuity contract.

The reference is notified to the Scheme Administrator by HMRC in an online message on successfully registering the pension scheme or making a declaration that they were the Scheme Administrator of a deferred annuity contract. If they opted out of receiving pension scheme notifications over the Internet the Scheme Administrator will have been sent a letter including the PSTR, acknowledging the scheme was registered for tax purposes or that the declaration has been received.

If the scheme was set up before 6 April 2006 and the application for approval was processed before 31 March 2006

The Scheme Administrator will have been sent an approval letter containing the Superannuation Fund (SF) reference number. The Pension Schemes Online service allows them to use this to access the scheme record for the first time. The PSTR will be given to the Scheme Administrator and/or authorised Practitioner the first time they access Pension Schemes Online on or after 6 April 2006.

If the scheme was set up before 6 April 2006 but the application for approval was processed on or after 31 March 2006

The Scheme Administrator will be sent an approval letter including the PSTR.