What is a Pension Scheme Tax Reference (PSTR) and where can I find it?
A Pension Scheme Tax Reference (PSTR) is the unique reference given to you by HM Revenue and Customs (HMRC) when your scheme has been registered for tax relief and exemptions. It has 10 characters made up of 8 numbers followed by 2 letters. You need to make a note of this reference number and quote it whenever you contact HMRC.
Your PSTR will be notified online and/or by post as follows
- if the application for registration was made on or after 21 October 2013 and HMRC decide to register the scheme you'll be notified of your PSTR when you get your Notification of Registration through the post
- if the pension scheme was successfully registered for tax relief and exemptions between 6 April 2006 and 20 October 2013, or as a Scheme Administrator you made declaration of a deferred annuity contract on or after 6 April 2006, the PSTR notification will be available to view online. Notification of the PSTR will also be placed on your Pensions Noticeboard. If you requested paper notices and reminders as well as over the Internet, notifications will also be sent by post
- if the pension scheme was set up before 6 April 2006 and the application for approval was processed before 31 March 2006, HMRC will have sent you an approval letter by post. This letter contains the Superannuation Fund (SF) reference number which lets you use the Pension Schemes Online service to add yourself as Scheme Administrator, start an Accounting for Tax Return and Event Report. The Scheme Administrator and/or authorised Practitioner can then get the PSTR online by selecting 'View all schemes' from their welcome page