As HMRC requires all pension schemes to be in line with the tax year, we need you to split your April service submission across two lines.

The first is for the previous tax year, which covers 1-5 April, and the second for the 6-30 April, covering the new tax year.

For full-time members, their annual salary on your MCR submissions will stay the same on both lines, however any overtime will need to be split over two lines and should include any overtime they’ve been paid in the period.

For part-time members, their annual salary will stay the same on both lines, but any overtime will need to be split over two lines.

If you need to make any corrections to April in future submissions you MUST submit both April lines again, even if only one part needs correcting.

We’ve put together an April Split MCR quick guide (PDF, 171 KB) (This link opens in a new window) with examples showing how you’d complete the service lines for your April submission for both full-time and part-time members.