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DC scheme return

Provides additional information and resources to help you complete a scheme return for a defined contribution (DC) scheme.

Additional information and resources to help you prepare for and complete a scheme return for defined contribution (DC) scheme.

See scheme return for further information about completing the scheme return, including the most common queries.

Prepare for your scheme return

You have to submit a scheme return for all DC schemes you’re responsible for. A DC scheme with between two and 11 members completes a scheme return every three years. A DC scheme with 12 or more members completes a scheme return every year.

We will issue your scheme return notice to you between August and December 2021.

Completing the scheme return by the deadline specified in the scheme return notice is a legal duty of the trustees, and you need to be prepared. Failure to submit the scheme return on time could lead to the trustees being fined.

Take some time to familiarise yourself with the example DC scheme return (PDF, 255kb, 26 pages) and gather the information you might need.

The 2021 scheme return questions will be the same as last year. If you have any queries about the scheme return contact us.

Checking information in Exchange

We are asking all schemes to check the information they have entered on the following three tabs in Exchange:

  • Trustee details
  • Employer details
  • Service provider details

It is important to enter the full name as currently registered with Companies House.

Check the information you are submitting is correct as registered with Companies House.

For any other legal structure, enter the full name, which should be the same as the name provided to any relevant authority (eg for an ordinary partnership, enter the full name of the partnership as provided to HMRC).

Where a trustee, employer or service provider is trading under a different name, trading names should not be entered.

Complete your scheme return

You will need to complete and submit your scheme return to us using Exchange, our online service.

Before taking any other action, please log into Exchange and make sure your scheme contact details are up-to-date.

Select the help icon in Exchange for further guidance on a particular scheme return question. You can view all the help text for scheme return questions without having to login to Exchange. Some of the help text headings may appear more than once due to the way Exchange manages information.

See further information on how to use Exchange, including how to associate to a registered scheme.

Your legal responsibility

As a trustee, it’s your legal duty to complete a scheme return by the deadline stated in the scheme return notice, unless the number of scheme members falls below two, or the scheme has been wound up.