Pension scheme returns cap member details at 300 and bar bulk payment uploads

Standard pension scheme returns filed on the Managing pension schemes service now carry three hard filing limits: a second member-details file overwrites the first, designatory details are capped at 300 membersGOV whether uploaded or keyed, and member payment details cannot be bulk uploaded at allGOV.

Member details for a standard (non-SIPP) return can be entered manually or bulk uploaded by CSV file using the template on the service. Where more than one file is uploaded for member details, the original file is overwrittenGOV, so a split upload silently discards the earlier fileGOV. The same overwrite behaviour already applies to SIPP asset files: uploading more than one file for the same asset type overwrites the original.

Volume is capped. There is an upload limit of 300 member designatory detailsGOV, and the cap bites equally whether details arrive by CSV upload or by manual entry onto the systemGOV. All schemes must submit designatory detailsGOV, and schemes with fewer than 100 active and deferred members must submit a full return including members' detailsGOV.

Payment details are manual-only. For member payment details, each member must be entered manuallyGOV; bulk upload of payment details on the service is not availableGOV. That sits alongside the SIPP rule that member details and asset data must be uploaded by CSV file with no manual-entry option, using a separate file per asset type across the six types from connected-party land or property to arm's-length unquoted shares.

Amendments keep the manual pattern. A compiled or submitted return for one tax year can be amended by the administrator or practitioner as the only user with the return open, saving as a new version. A submitted standard return is amended manually on the service with no amended-CSV option; SIPP member details are amended manually (flowing through to linked assets), while asset changes go in a fresh CSV for that asset type, with member changes made first where both change.

The surrounding deadlines still bite. Returns cannot go through third-party software for any period and must be compiled and submitted directly on the service, with drafts saveable for later submission. Each tax year's return is due by 31 January after the tax yearGOV, with a £100 penalty for latenessGOV and daily penalties of up to £60 a dayGOV; the 2024 to 2025 return for schemes that joined before April 2025 was due by 31 January 2026GOV. Filing is only required on notice to fileGOV, each managed scheme needs its own return, and wound-up schemes with a 2024 to 2025 notice must still file before using an Event Report to wind upGOV.

For administrators and practitioners, the practical point is to consolidate member details into a single CSV within the 300 limit, key payment details member by member, and never re-upload to add members.

The legal basis is the pension scheme return filing framework on the Managing pension schemes service, with the 31 January filing deadline and the £100 and daily penalty regime.