APSS 150 - Authorising and de-authorising a practitioner This form is used by Scheme Administrators 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering the Pension Scheme Name in section 1.1, ensuring it does not exceed 255 characters.
  3. In section 2, select whether you wish to authorise or remove an authority for HMRC to deal with a practitioner on your behalf by ticking the appropriate box.
  4. If authorising, provide the details of the practitioner in section 3.1, including their name and Practitioner ID.
  5. Complete section 8 with your personal details, including your email address and telephone number for contact purposes.
  6. Finally, review all entered information for accuracy before signing and dating the form in sections 8.10 and 8.11.

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When adding yourself as a scheme administrator on Pension schemes online youll be asked for the schemes Pension Scheme Tax Reference ( PSTR ). If you do not have this but have an SF reference number contact Pension schemes helpline and theyll issue the PSTR .
What is a PSTR number? A Pension Scheme Tax Reference (PSTR) number is given to pension schemes when theyre registered for tax relief and exemptions. Its usually used by employers (rather than employees) for administrative purposes and when dealing with HMRC.
An example reference number is: 12345678RL. A Pension Scheme Tax Reference (PSTR) is the unique reference given to a scheme by HMRC when a scheme has been registered for tax relief and exemptions. It has 10 characters made up of 8 numbers followed by 2 letters.

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