End of year guide

Guidance for employers on what the fund needs and when from you at the end of the scheme year.

Additional contributions for end of year

Added years and Additional Pension Contributions (APCs)

You should have paid APC to the fund and reported separately from main scheme contributions on your monthly contribution return. 

Reporting added years and APCs

Report each additional pension contribution type on i-Connect in the correct column. 

If you upload your return, you should report the additional contributions as follows.

Employee contributions:

  • added years (pre-2008 additional contribution contracts): column Y
  • Additional Pension Contributions (APC) and Shared Cost APC contracts (started after 01/04/2014)
  • cumulative employee APC figure: column BG
  • pay period employee APC figure: column BK

Employer Shared Cost Additional Pension Contributions (SCAPC):

  • cumulative employer SCAPC figure: column BF
  • pay period employer SCAPC figure: column BJ

Additional Voluntary Contributions (AVCs)

If you have employees paying AVCs to Legal and General, ensure you report the AVC information to us correctly. We use the data you report in the statutory Annual Allowance tax calculation. Incorrect information may impact the member's tax position. 

Making payments

You must make AVC payments to our provider, Legal and General. 

Ensure you are not making payments to the previous provider, Prudential.

Reporting

You should report AVCs on the i-Connect return in column X as a 'year to date' figure. Ensure that you reconcile your AVC amount to cover the whole financial year.